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Corporation Tax Act 2009

Section 427: Procedure on application for clearance

1256.This section gives the rules that apply where a clearance application is made under section 426 to the Commissioners for HMRC. It is based on paragraph 12F(3) of Schedule 9 to FA 1996.

1257.Paragraph 12F(3) applies the rules in section 138(2) to (5) of TCGA which this and the following section write out in full.

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