[227C Exemption for profits or losses of foreign permanent establishments]
Finance Act 1994 (1994 c 9) | Legislation

[227C  Exemption for profits or losses of foreign permanent establishments]

[(1)     This section applies for the purposes of section 18A(6) and (7) of the Corporation Tax Act 2009 (exemption for profits or losses of foreign permanent establishments: “relevant profits amount” and “relevant losses amount”).

(2)     Any regulations made under section 229(1)(d)

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