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(8) I gcás íocaíocht a dhéanfaidh cuideachta fála le cuideachta ghéillte de bhun comhaontú eatarthu maidir le sochar mhéid luathchánach corparáide a ghéilleadh, ar íocaíocht í nach mó ná an méid sin—
(8) A payment made by a recipient company to a surrendering company in pursuance of an agreement between them as respects the surrender of the benefit of an amount of advance corporation tax, being a payment not exceeding that amount—