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Legislation
Corporation Tax Act 2010

Crossheading Qualifying payments

  • Section 191 Qualifying payments
  • Section 192 Condition as to repayment
  • Section 193 Associated acquisition etc
  • Section 194 Distributions
  • Section 195 Associated benefits
  • Section 196 Associated benefits: meaning
  • Section 197 Restrictions on associated benefits
  • Section 198 Payments and benefits linked to periods of less than 12 months
  1. Qualifying payments
  2. Associated benefits

Section 195 | Associated benefits

From legislation.gov.uk

(1)A payment is disqualified under this section if—

(a)benefits are associated with the payment, and

(b)the restrictions on benefits associated with a payment are breached.

(2)Sections 196 to 198 apply for these purposes.

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