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Legislation

Corporation Tax Act 2009

Crossheading Disapplication of Chapter where transferor party to avoidance

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Section 347 Disapplication of Chapter where transferor party to avoidance

Corporation Tax Act 2009
Disapplication of Chapter where transferor party to avoidance

Section 347 | Disapplication of Chapter where transferor party to avoidance

From legislation.gov.uk

1 April 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 347 omitted (with effect in accordance with Sch. 7 Pt. 6 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 7 para. 27

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