Related Commentary  Related HMRC Manuals


In the heading, the words “: corporation tax” inserted by FA 2008, s. 8 and Sch. 2, para. 95(3) with effect in relation to disposals made on or after 6 April 2008 (FA 2008, Sch. 2, para. 100).

114(A1)  This section has effect for the purposes of corporation tax.

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