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Corporation Tax Act 2010

Crossheading Transfers of allowance on disposal of equity share

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Section 356JK Disposal of equity share: transfer of allowance
Section 356JKA More than one disposal on a single day
Section 356JKB Effect of transfer of allowance for transferee

CHAPTER 9 Supplementary charge: cluster area 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 356JK Disposal of equity share: transfer of allowance
Section 356JKA More than one disposal on a single day
Section 356JKB Effect of transfer of allowance for transferee