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Legislation
Corporation Tax Act 2010

Crossheading Key concepts

  • Section 519 “Property rental business”
  • Section 520 “UK property rental business” of non-UK companies
  • Section 521 “UK company” and “non-UK company”
  • Section 522 “Residual business”
  1. Key concepts
  2. “Residual business”

Section 522 | “Residual business”

From legislation.gov.uk

In this Part “residual business” means business which is not property rental business.

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