Explanatory Notes

Corporation Tax Act 2010

2010 CHAPTER 4

3 March 2010

Introduction

Part 22: Miscellaneous provisions

Chapter 2: Transfers of trade to obtain balancing allowances
Section 957: Supplementary and interpretative provisions

2860.This section provides that if Chapter 1 of this Part applies then this Chapter does not. It is based on section 343ZA(3) of ICTA.