Article 123 Corporation Tax Act 2009
In section 322 of the Corporation Tax Act 2009f1 (release of debts: cases where credits are not required to be brought into account), in subsection (5A)f2, after “consequence of” insert “the making of a mandatory reduction instrument or a third country instrument or”.
Annotations
Footnotes
- f1
- f2
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Subsection (5A) was inserted into the Corporation Tax Act 2009 by the Finance Act 2014 (c.26).