[276A No gain/no loss: foreign permanent establishment exemption]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[276A  No gain/no loss: foreign permanent establishment exemption]

[(1)     On a no gain/no loss disposal by a company in relation to which an election under section 18A of CTA 2009 (exemption for profits or losses of foreign permanent establishments) has effect, the amount of the consideration

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