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Corporation Tax Act 2010

Sections 829 and 830: Cases where consideration receivable by person not assessed; certificates of tax paid etc

2450.These sections are based on section 777(8) of ICTA. They replicate exactly sections 768(1) to (5) and 769(1) and (2) of ITA.

2451.There is no equivalent in these sections of sections 768(6) to (8) and 769(3) of ITA, which are income tax specific.

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