[256C Attributing gains to the non-exempt amount: charitable companies]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[256C  Attributing gains to the non-exempt amount: charitable companies]

[(1)     This section applies if a charitable company has a non-exempt amount under section 493 of CTA 2010 for an accounting period.

(2)     Attributable gains of the charitable company for the period may be attributed to the non-exempt amount but only

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