Part 3

Income tax, corporation tax and capital gains tax
Chapter 2

Other provisions

Miscellaneous

Distributions: reasonable commercial return for use of principal secured
102. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 102 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)