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Legislation
Corporation Tax Act 2009

Crossheading Spreading of charge to tax

  • Section 914 UK resident companies: proceeds of sale not received in instalments
  • Section 915 UK resident companies: proceeds of sale received in instalments
  • Section 916 Non-UK resident companies: proceeds of sale not received in instalments
  • Section 917 Non-UK resident companies: proceeds of sale received in instalments
  • Section 918 Winding up of a body corporate
  1. Corporation Tax Act 2009
  2. /
  3. /Chapter 3 Sales of patent rights

Crossheading Spreading of charge to tax

From legislation.gov.uk

Contents

  1. Section 914 UK resident companies: proceeds of sale not received in instalments
  2. Section 915 UK resident companies: proceeds of sale received in instalments
  3. Section 916 Non-UK resident companies: proceeds of sale not received in instalments
  4. Section 917 Non-UK resident companies: proceeds of sale received in instalments
  5. Section 918 Winding up of a body corporate
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