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Legislation

Corporation Tax Act 2010

Chapter 3 Transfer of relief within partnerships

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Section 958 Application
Section 959 Arrangements for transfer of relief
Section 960 Restrictions on use of reliefs
Section 961 Non-trading profits and losses
Section 962 Interpretation of Chapter

Part 22 Miscellaneous provisions
Chapter 3 Transfer of relief within partnerships

Chapter 3 Transfer of relief within partnerships

From legislation.gov.uk

Contents

Section 958 Application
Section 959 Arrangements for transfer of relief
Section 960 Restrictions on use of reliefs
Section 961 Non-trading profits and losses
Section 962 Interpretation of Chapter