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Corporation Tax Act 2010
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416Determining the percentage share in the profits or loss of business
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(1)For the purposes of this Chapter a company’s percentage share in the profits or loss of a business at any time is determined on a just and reasonable basis.
(2)In making that determination, regard must be had, in particular, to any matter that would be taken into account in determining under section 1262 of CTA 2009 (but without regard to sections 1263 and 1264 of that Act) the company’s share at that time in the profits or loss of the business.
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