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Contents

Legislation

Corporation Tax Act 2010

Part 22 Miscellaneous provisions

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Chapter 1 Transfers of trade without a change of ownership
Chapter 2 Transfers of trade to obtain balancing allowances
Chapter 3 Transfer of relief within partnerships
Chapter 4 Surrender of tax refund within group
Chapter 5 Set off of income tax deductions against corporation tax
Chapter 6 Collection etc of tax from UK representatives of non-UK resident companies
Chapter 7 Recovery of unpaid corporation tax due from non-UK resident company
Chapter 8 Exemptions
Chapter 9 Other miscellaneous provisions

Corporation Tax Act 2010
Part 22 Miscellaneous provisions

Part 22 Miscellaneous provisions

From legislation.gov.uk

Contents

Chapter 1 Transfers of trade without a change of ownership
Chapter 2 Transfers of trade to obtain balancing allowances
Chapter 3 Transfer of relief within partnerships
Chapter 4 Surrender of tax refund within group
Chapter 5 Set off of income tax deductions against corporation tax
Chapter 6 Collection etc of tax from UK representatives of non-UK resident companies
Chapter 7 Recovery of unpaid corporation tax due from non-UK resident company
Chapter 8 Exemptions
Chapter 9 Other miscellaneous provisions