45 Application of corporation tax provisions and management of RPDT
Finance Act 2022 (2022 c 3) | Legislation

Application of corporation tax provisions, management etc

45  Application of corporation tax provisions and management of RPDT

(1)     The provisions of section 33(1) relating to the charging of a sum as if it were an amount of corporation tax is to be taken as applying all enactments applying generally to corporation tax.

(2)     But this is subject to—

(a)     the provisions

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