Article 10 Corporation Tax Act 2010
In section 144(2) (condition 1: claimant company owned by consortium), for “total profits” (in both places) substitute “available total profits”f1.
Annotations
Footnotes
- f1
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“Available total profits” is defined in section 140(7) of the Corporation Tax Act 2010 as total profits after the deductions mentioned in section 137(4)(b) of that Act.