Corporation Tax Act 2010
2010 CHAPTER 4
Introduction
Part 13: Other special types of company etc
Chapter 5: Companies in liquidation or administration
Section 626: Meaning of “final year”, “penultimate year” etc
1961.This section defines a number of the terms used in the Chapter. It is based on sections 6(4), 342(1) and 342A(1) of ICTA.
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