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Corporation Tax Act 2009 Schedule 2 paragraph 11
Effect of repeal of section 9(1) of ICTA on relevance of case law
Paragraph 11 of Schedule 2 preserves the relevance of existing case law for corporation tax purposes, despite the repeal of section 9(1) of the Income and Corporation Taxes Act 1988 (ICTA) by the Corporation Tax Act 2009.
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