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Legislation
Corporation Tax Act 2010

Crossheading Qualifying changes in partner company's interest in business

  • Section 417 Partner company's income and other companies' matching expense
  • Section 418 Amount of income and expense
  • Section 419 Relief for expense otherwise giving rise to carried forward loss
  • Section 420 Exception: companies carrying on business ceasing to share in its profits
  • Section 421 The amount of the income: the basic amount
  • Section 422 Amount to be nil if basic amount negative
  • Section 423 Adjustment to the basic amount
  • Section 424 The amount of expense
  1. Chapter 4 Sales of lessors: leasing business carried on by a company in partnership
  2. Crossheading Qualifying changes in partner company's interest in business

Crossheading Qualifying changes in partner company's interest in business

From legislation.gov.uk

Contents

  1. Section 417 Partner company's income and other companies' matching expense
  2. Section 418 Amount of income and expense
  3. Section 419 Relief for expense otherwise giving rise to carried forward loss
  4. Section 420 Exception: companies carrying on business ceasing to share in its profits
  5. Section 421 The amount of the income: the basic amount
  6. Section 422 Amount to be nil if basic amount negative
  7. Section 423 Adjustment to the basic amount
  8. Section 424 The amount of expense
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