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Legislation

Corporation Tax Act 2010

Crossheading Change in equity share: transfer of field allowance

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Section 345 Introduction to sections 346 and 347
Section 346 Reduction of field allowance if equity disposed of
Section 347 Acquisition of field allowance if equity acquired

Change in equity share: transfer of field allowance
Acquisition of field allowance if equity acquired

Section 347 | Acquisition of field allowance if equity acquired

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed