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Legislation
Income and Corporation Taxes Act 1970 (repealed 6.4.1992)

Crossheading Corporation tax

  • Section 243 General scheme of corporation tax.
  • Section 244 Time for payment of corporation tax: companies trading before financial year 1965.
  • Section 245—266 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • Section 267 Company reconstruction or amalgamation: transfer of assets.
  • Section 267A Insurance companies: transfers of business.
  • Section 268A Postponement of charge on transfer of assets to non-resident company.
  • Section 269 Interest charged to capital.
  1. Chapter I Main Provisions
  2. Crossheading Corporation tax

Crossheading Corporation tax

From legislation.gov.uk

Contents

  1. Section 243 General scheme of corporation tax.
  2. Section 244 Time for payment of corporation tax: companies trading before financial year 1965.
  3. Section 245—266 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  4. Section 267 Company reconstruction or amalgamation: transfer of assets.
  5. Section 267A Insurance companies: transfers of business.
  6. Section 268A Postponement of charge on transfer of assets to non-resident company.
  7. Section 269 Interest charged to capital.
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