# Corporation Tax Act 2010, Chapter 5A: Shell companies: restrictions on relief




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Source: https://www.legislation.gov.uk/ukpga/2010/4/part/14/chapter/5A (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/part-14/chapter-5A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.