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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

Corporation Tax Act 2009
Grants treated as being at market value

Section 849AC | Grants not at arm's length

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 849AC omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2026 (c. 11), Sch. 6 paras. 26(5), 28

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