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Taxes Management Act 1970
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- UK Public General Acts
- 1970 c. 9
- PART VIII
- Corporation tax
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Corporation tax
85Application of Part VIII to corporation tax
The provisions of this Part of this Act relating to income tax, so far as they are applicable to tax chargeable on a company, shall apply with any necessary adaptations in relation to corporation tax chargeable on companies not resident in the United Kingdom.
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