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Legislation
Corporation Tax Act 2010

Crossheading Miscellaneous

  • Section 221 Meaning of “making an investment”
  • Section 222 Determination of “the invested amount”
  • Section 223 Meaning of “the 5 year period” and “the investment date”
  • Section 224 Overview of other Chapters of Part
  1. Miscellaneous
  2. Overview of other Chapters of Part

Section 224 | Overview of other Chapters of Part

From legislation.gov.uk

In this Part—

(a)Chapter 4 provides for limitations on claims and the attribution of CITR to investments,

(b)Chapter 5 provides for CITR to be withdrawn or reduced in the circumstances mentioned in that Chapter, and

(c)Chapter 6 contains supplementary and general provision.

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