Crossheading The amount of the income
From legislation.gov.uk
Contents
- 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