318 Transfer involving company within the charge to corporation tax
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

318  Transfer involving company within the charge to corporation tax

(1)     This section explains how section 316 works if—

(a)     the transferor is a person within the charge to income tax and the transferee is a company within the charge to corporation tax, or

(b)

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