191 Withdrawal of relief
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

191  Withdrawal of relief

(1)     This section applies if—

(a)     some or all of an unremittable amount has been deducted from profits under section 189, and

(b)     any of the following events occurs.

(2)     The events are that—

(a)     the amount or part of it ceases to be unremittable,

(b)     the amount or part of it is used to finance

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