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Legislation

Corporation Tax Act 2010

Crossheading Transfers of allowance on disposal of equity share

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Section 356H Introduction to sections 356HA and 356HB
Section 356HA Reduction of allowance if equity disposed of
Section 356HB Acquisition of allowance if equity acquired

CHAPTER 8 Supplementary charge: onshore allowance
Crossheading Transfers of allowance on disposal of equity share

Crossheading Transfers of allowance on disposal of equity share

From legislation.gov.uk

Contents

Section 356H Introduction to sections 356HA and 356HB
Section 356HA Reduction of allowance if equity disposed of
Section 356HB Acquisition of allowance if equity acquired