F1 Impairment losses where parties have a connectionU.K.
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Textual Amendments
F1Sch. 9 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 441, Sch. 3 Pt. 1 (with Sch. 2 paras. 1-10, 59-63, 65, 78);