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Legislation

Corporation Tax Act 2010

Crossheading The lower limit and the upper limit

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Section 24 The lower limit and the upper limit
Section 25 Associated companies
Section 26 Section 25(3): treatment of certain non-trading companies
Section 27 Attribution to persons of rights and powers of their associates
Section 28 Associated companies: fixed-rate preference shares
Section 29 Association through a loan creditor
Section 30 Association through a trustee

Corporation Tax Act 2010
The lower limit and the upper limit

Section 30 | Association through a trustee

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 3 omitted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 1 para. 4

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