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Legislation
Corporation Tax Act 2010

Crossheading Special provisions about qualifying interests in land

  • Section 213 Certificate required from charity
  • Section 214 Qualifying interests in land held jointly
  • Section 215 Calculation of relievable amount etc where joint disposal of interest in land
  • Section 216 Disqualifying events
  1. Chapter 3 Certain disposals to charity
  2. Crossheading Special provisions about qualifying interests in land

Crossheading Special provisions about qualifying interests in land

From legislation.gov.uk

Contents

  1. Section 213 Certificate required from charity
  2. Section 214 Qualifying interests in land held jointly
  3. Section 215 Calculation of relievable amount etc where joint disposal of interest in land
  4. Section 216 Disqualifying events
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