Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Corporation Tax Act 2010

Crossheading Other restrictions on relief

Find in this level

Section 53 Leasing contracts and company reconstructions
Section 54 Non-UK resident company: receipts of interest, dividends or royalties

Corporation Tax Act 2010
Chapter 2 Trade losses

Crossheading Other restrictions on relief

From legislation.gov.uk

Contents

Section 53 Leasing contracts and company reconstructions
Section 54 Non-UK resident company: receipts of interest, dividends or royalties

Privacy Cookies Terms