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Corporation Tax Act 2009

Section 85: Supplementary provisions with respect to approvals

337.This section and section 84 set out the detailed rules that apply for the approval of local enterprise agencies and the withdrawal of such approval. They are based on section 79 of ICTA. The corresponding rule for income tax is in section 85 of ITTOIA.

338.The references to “relevant national authority” in this section are explained in section 83(2).

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