Corporation Tax Act 2010
2010 CHAPTER 4
Introduction
Part 23: Company distributions
Chapter 5: Demergers
Section 1093: Requirements relating to applications for clearance
3168.This section sets out how an application under section 1091 or section 1092 must be made and the time limits that must be observed by the Commissioners and the company. It is based on section 215(5) of ICTA.
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