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Legislation
Corporation Tax Act 2010

Crossheading Miscellaneous

  • Section 599 Calculation of profits
  • Section 599A Amount of distribution consisting of share capital issued in lieu of cash dividend
  • Section 600 Power to make regulations about cases involving related persons
  • Section 601 Availability of group reliefs
  • Section 602 Effect of deemed disposal and reacquisition
  • Section 603 Regulations
  1. Miscellaneous
  2. Regulations

Section 603 | Regulations

From legislation.gov.uk

Regulations under this Part—

(a)may make provision which applies generally or only in specified cases or circumstances,

(b)may make different provision for different cases or circumstances, and

(c)may contain incidental, supplemental, consequential and transitional provision and savings.

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