Section 974: Case in which this Chapter applies
2898.This section states when this Chapter applies. It is based on paragraph 1 of Schedule 28 to FA 2000.
2899.Subsection (2) defines “the taxpayer company” for the purposes of this Chapter.
2898.This section states when this Chapter applies. It is based on paragraph 1 of Schedule 28 to FA 2000.
2899.Subsection (2) defines “the taxpayer company” for the purposes of this Chapter.