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Legislation

Income and Corporation Taxes Act 1970 (repealed 6.4.1992)

Crossheading Corporation tax

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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.

Corporation tax
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Section 245—266 | . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

From legislation.gov.uk

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