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Corporation Tax Act 2010

Corporation Tax Act 2010

2010 CHAPTER 4

Introduction

Part 11: Charitable companies etc

Chapter 4: Restrictions on exemptions
Section 497: Section 496: supplementary

1529.This section applies relevant material located elsewhere to the definition of “non-charitable expenditure” (eg rules for computing trading losses) and provides interpretative material. It is new. The corresponding rule for income tax is in section 544 of ITA.

1530.Change 38 in Annex 1 affects this section.

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