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Legislation
Corporation Tax Act 2010

Crossheading Application and interpretation

  • Section 329B Qualifying companies
  • Section 329C Onshore and offshore oil-related activities
  • Section 329D Accounting periods and straddling periods
  • Section 329E The relevant percentage
  • Section 329F Restrictions on accounting periods for which additional supplement may be claimed
  • Section 329G Qualifying pre-commencement onshore expenditure
  • Section 329H Unrelieved group ring fence profits
  1. Application and interpretation
  2. Qualifying companies

Section 329B | Qualifying companies

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed

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