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Commonwealth Development Corporation Act 1999

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Exemption from taxE+W+S+N.I.

2(1)The Corporation shall not be chargeable to corporation tax on profits arising during the exempt period.E+W+S+N.I.

(2)The Corporation shall not have a liability to tax by virtue of section 747(4)(a) of the Income and Corporation Taxes Act 1988 (controlled foreign companies) in respect of profits arising during the exempt period.

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