[608MC Exemption for double taxation on amounts within same control group]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[608MC  Exemption for double taxation on amounts within same control group]

[(1)     This section applies where—

(a)     two persons (A and B) are in the same control group throughout a tax year,

(b)     neither A nor B is, at any time in the tax year, involved in an arrangement the main purpose, or one of the main purposes, of which

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