193 Debts released after cessation

Section 193 Debts released after cessation

Corporation Tax Act 2009 (2009 c 4) | Legislation
Corporation Tax Act 2009 (2009 c 4) | Legislation

193  Debts released after cessation

(1)     This section applies if—

(a)     in calculating the profits of a trade of any period for corporation or income

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