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Legislation

Corporation Tax Act 2010

Crossheading Transfers of allowance on disposal of equity share

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Section 332I Introduction to sections 332IA and 332IB
Section 332IA Reduction of allowance if equity is disposed of
Section 332IB Acquisition of allowance if equity acquired

Corporation Tax Act 2010
CHAPTER 6A Supplementary charge: investment allowance

Crossheading Transfers of allowance on disposal of equity share

From legislation.gov.uk

Contents

Section 332I Introduction to sections 332IA and 332IB
Section 332IA Reduction of allowance if equity is disposed of
Section 332IB Acquisition of allowance if equity acquired

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