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Legislation

Corporation Tax Act 2009

Crossheading Reverse premiums

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Section 96 Reverse premiums
Section 97 Excluded cases
Section 98 Tax treatment of reverse premiums
Section 99 Arrangements not at arm's length
Section 100 Connected persons and property arrangements

Chapter 6 Trade profits: receipts
Crossheading Reverse premiums

Crossheading Reverse premiums

From legislation.gov.uk

Contents

Section 96 Reverse premiums
Section 97 Excluded cases
Section 98 Tax treatment of reverse premiums
Section 99 Arrangements not at arm's length
Section 100 Connected persons and property arrangements