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Legislation

Corporation Tax Act 2010

Crossheading Qualifying changes of ownership in relation to partner company

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Section 425 Partner company's income and matching expense in different accounting periods
Section 426 Amount of income and expense
Section 427 No carry back of loss against the income
Section 428 Relief for expense otherwise giving rise to carried forward loss
Section 429 The amount of the income

Corporation Tax Act 2010
Chapter 4 Sales of lessors: leasing business carried on by a company in partnership

Crossheading Qualifying changes of ownership in relation to partner company

From legislation.gov.uk

Contents

Section 425 Partner company's income and matching expense in different accounting periods
Section 426 Amount of income and expense
Section 427 No carry back of loss against the income
Section 428 Relief for expense otherwise giving rise to carried forward loss
Section 429 The amount of the income

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