[2E References to income tax or Income Tax Acts in case of companies]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[2E  References to income tax or Income Tax Acts in case of companies]

[(1)     If the CGT enactments contain any reference to—

(a)     income tax, or

(b)     the Income Tax Acts,

the

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