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Calculation of taxable diverted profits: section 80 or 81 cases Calculation of taxable diverted profits: section 80 or 81 casesF1

Repealed

  1. 82Calculation of taxable diverted profits in section 80 or 81 case: introduction
  2. 83Section 80 or 81 cases where no taxable diverted profits arise
  3. 84Section 80 or 81: calculation of profits by reference to the actual provision
  4. 85Section 80 or 81: calculation of profits by reference to the relevant alternative provision

Annotations

Textual amendments

F1

Pt. 3 repealed (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(3)