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Legislation
Corporation Tax Act 2010

Crossheading Other rules, assumptions and exclusions

  • Section 122 Assumptions to be made in recalculating EEA amount
  • Section 123 Assumptions as to UK residence
  • Section 124 Assumptions as to places in which activities carried on
  • Section 125 Assumptions as to accounting periods
  • Section 126 Assumptions in relation to capital allowances
  • Section 127 Amounts excluded because of certain arrangements
  • Section 128 Rules for recalculating EEA amount
  1. Chapter 3 Surrenders made by non-UK resident company resident or trading in the EEA
  2. Crossheading Other rules, assumptions and exclusions

Crossheading Other rules, assumptions and exclusions

From legislation.gov.uk

Contents

  1. Section 122 Assumptions to be made in recalculating EEA amount
  2. Section 123 Assumptions as to UK residence
  3. Section 124 Assumptions as to places in which activities carried on
  4. Section 125 Assumptions as to accounting periods
  5. Section 126 Assumptions in relation to capital allowances
  6. Section 127 Amounts excluded because of certain arrangements
  7. Section 128 Rules for recalculating EEA amount
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