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Corporation Tax Act 2010

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This is the original version (as it was originally enacted).

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48(1)Amend section 436A (gross roll-up business: separate charge on profits) as follows.

(2)In subsection (5) for “Section 396” substitute “Section 91 of CTA 2010”.

(3)In subsection (6) for “section 396” substitute “section 91 of CTA 2010”

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