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Income and Corporation Taxes Act 1988
Part IV

Chapter III CORPORATION TAX: BASIS OF ASSESSMENT ETC

United Kingdom

70Basis of assessment etc.
70ACase V income from land outside UK: corporation tax.

Chapter III

Legislation: Income and Corporation Taxes Act 1988
Citation: 1988 c. 1, chapter iii
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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