Corporation Tax Act 2010 section 780

Overview of Part

Section 780 provides an overview of the Part dealing with the relevant provisions of the Corporation Tax Act 2010.

  • This section serves as an introductory guide to the Part, setting out its scope and structure.
  • It is a signposting provision, directing readers to the detailed rules contained in subsequent sections.
  • The section was introduced as a new provision to aid navigation of the legislation.
  • It was subsequently amended by Finance Act 2013 to reflect updates to the Part's content.

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