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Legislation

Finance Act 2006

Crossheading Profits

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Section 119 Corporation tax
Section 120 Calculation of profits
Section 121 Distributions: liability to tax
Section 122 Distributions: deduction of tax
Section 123 Attribution of distributions

Part 4 Real Estate Investment Trusts
Crossheading Profits

Crossheading Profits

From legislation.gov.uk

Contents

Section 119 Corporation tax
Section 120 Calculation of profits
Section 121 Distributions: liability to tax
Section 122 Distributions: deduction of tax
Section 123 Attribution of distributions