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Corporation Tax Act 2009

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482(1)Amend section 63 (cases in which disposal value is nil) as follows.U.K.

(2)In subsection (2)(c) for “section 84 of ICTA” substitute “ section 106 of CTA 2009 ”.

(3)In subsection (4) for “sections 83A(4) and 84(4) of ICTA” substitute “ section 108 of CTA 2009 ”.

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