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Corporation Tax Act 2010

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Corporation Tax Act 2010, Paragraph 109 is up to date with all changes known to be in force on or before 12 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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This section has no associated Explanatory Notes

109U.K.Section 1050 does not apply in relation to a conversion or exchange of share capital for shares occurring before 6 April 1975.

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