Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Corporation Tax Act 2009

Crossheading Exceptions to section 625

Find in this level

Section 628 Transferor using fair value accounting
Section 629 Tax avoidance

Corporation Tax Act 2009
Exceptions to section 625

Section 629 | Tax 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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 629 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. 80

Privacy Cookies Terms