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Corporation Tax Act 2010

Section 1005: Meaning of “non-commercial securities”

2976.This section sets out the definition of a non-commercial security for the purposes of paragraph E in section 1000. It is based on section 209(2)(d) of ICTA.

2977.Sections 1006 to 1014 also affect the scope and amount of a distribution within paragraph E in section 1000.

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