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Legislation
Corporation Tax Act 2010

Crossheading The amount of the income

  • Section 399 The amount of the income: the basic amount
  • Section 400 “PM” in section 399
  • Section 401 Provisions supplementing section 400
  • Section 402 “PM” where relevant company lessee under long funding lease etc
  • Section 403 “TWDV” in section 399
  • Section 404 Amount to be nil if basic amount negative
  • Section 405 Adjustment to the basic amount: qualifying 75% subsidiaries
  • Section 406 Adjustment to the basic amount: consortium relationships
  • Section 407 Migration
  1. Chapter 3 Sales of lessors: leasing business carried on by a company alone
  2. Crossheading The amount of the income

Crossheading The amount of the income

From legislation.gov.uk

Contents

  1. Section 399 The amount of the income: the basic amount
  2. Section 400 “PM” in section 399
  3. Section 401 Provisions supplementing section 400
  4. Section 402 “PM” where relevant company lessee under long funding lease etc
  5. Section 403 “TWDV” in section 399
  6. Section 404 Amount to be nil if basic amount negative
  7. Section 405 Adjustment to the basic amount: qualifying 75% subsidiaries
  8. Section 406 Adjustment to the basic amount: consortium relationships
  9. Section 407 Migration
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