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Legislation

Corporation Tax Act 2009

Crossheading Grants treated as being at market value

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Section 849AB Grant of licence or other right treated as at market value
Section 849AC Grants not at arm's length
Section 849AD Grants involving other taxes

Chapter 13 Transactions between related parties
Crossheading Grants treated as being at market value

Crossheading Grants treated as being at market value

From legislation.gov.uk

Contents

Section 849AB Grant of licence or other right treated as at market value
Section 849AC Grants not at arm's length
Section 849AD Grants involving other taxes