# Finance Act 2011, Paragraph 12


In paragraph 4(1) of Schedule 24 to ICTA (assumptions for calculating chargeable profits etc of foreign companies: election or claim to give maximum relief assumed to be made), insert at the end “ , except that the company shall be assumed not to have made an election under section 18A of CTA 2009. ”

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/13/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-13/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.