Section 66 Corporation tax receipts treated as taxed receipts [under ICTA]
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Amendments
Heading words inserted by Corporation Tax Act 2009 section 1322 and Schedule 1 para 594 for 2009-10 and later tax years (for income tax and capital gains tax purposes), and for accounting periods ending on or after 1 April 2009 (for corporation tax purposes).
Section 296 (corporation tax receipts treated as taxed receipts) applies for the purposes of sections 60 to 67.
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