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Legislation
Corporation Tax Act 2010

Crossheading Exceptions

  • Section 770 Exceptions: preliminary
  • Section 771 Exceptions
  • Section 772 Exceptions: relevant person
  • Section 773 Power to make further exceptions
  1. Exceptions
  2. Exceptions: preliminary

Section 770 | Exceptions: preliminary

From legislation.gov.uk

(1)Sections 771 to 773 make provision for finance arrangement codes not to apply in certain circumstances.

(2)For the purposes of those sections each of the following groups of provisions is a finance arrangement code—

(a)sections 758 to 762 (type 1 arrangements),

(b)sections 763 to 766 (type 2 arrangements), and

(c)sections 767 to 769 (type 3 arrangements).

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