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Corporation Tax Act 2010

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Changes over time for: Section 640

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Point in time view as at 14/03/2012.

Changes to legislation:

Corporation Tax Act 2010, Section 640 is up to date with all changes known to be in force on or before 27 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

640Relationship of Chapter with other corporation tax provisionsU.K.

This section has no associated Explanatory Notes

(1)If a winding up receipt arising from the deposit-taking trade is chargeable to corporation tax under this Chapter it is not chargeable to corporation tax under any other provision.

(2)This Chapter has effect regardless of section 464(1) of CTA 2009 (priority of loan relationship provisions).

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