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Legislation

Taxation (International and Other Provisions) Act 2010

Crossheading Transparent entities involved in cross-border transfers and mergers

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Section 120 Introduction to section 121
Section 121 Tax treated as chargeable in respect of relevant transactions

CHAPTER 3 Miscellaneous provisions
Crossheading Transparent entities involved in cross-border transfers and mergers

Crossheading Transparent entities involved in cross-border transfers and mergers

From legislation.gov.uk

Contents

Section 120 Introduction to section 121
Section 121 Tax treated as chargeable in respect of relevant transactions