Related CasesRelated HMRC Manuals

9((1)–(4))  [Omitted by CTA 2009, s. 1322 and Sch. 1, para. 4(2) and repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1.]

9(5)  Where any enactment applies both to income tax and to corporation tax–

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