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Legislation
Corporation Tax Act 2010

Chapter 2 Qualifying investments

  • Section 225 Qualifying investments: introduction
  • Section 226 Conditions to be met in relation to loans
  • Section 227 Conditions to be met in relation to securities
  • Section 228 Conditions to be met in relation to shares
  • Section 229 Tax relief certificates
  • Section 230 No pre-arranged protection against risks
  1. Part 7 Community investment tax relief
  2. Chapter 2 Qualifying investments

Chapter 2 Qualifying investments

From legislation.gov.uk

Contents

  1. Section 225 Qualifying investments: introduction
  2. Section 226 Conditions to be met in relation to loans
  3. Section 227 Conditions to be met in relation to securities
  4. Section 228 Conditions to be met in relation to shares
  5. Section 229 Tax relief certificates
  6. Section 230 No pre-arranged protection against risks
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