Crossheading Qualifying changes in partner company's interest in business
From legislation.gov.uk
Contents
- 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