SolvedCrossheading “The corporation tax assumptions”
From legislation.gov.uk
Contents
- Section 371SC What are “the corporation tax assumptions”?
- Section 371SD UK residence etc
- Section 371SE Close company
- Section 371SF Claims and elections
- Section 371SG Disapplication of assumption in section 371SF(1)
- Section 371SH Elections under section 9A of CTA 2010
- Section 371SI Modification of sections 6 and 7 of CTA 2010
- Section 371SJ Elections for leases to be treated as long funding leases
- Section 371SK Intangible fixed assets
- Section 371SKA Restrictions on certain deductions: deductions allowances
- Section 371SL Group relief etc
- Section 371SLA Corporate interest restriction
- Section 371SM Capital allowances
- Section 371SN Unremittable overseas income
- Section 371SO Tax advantages
- Section 371SP Disguised interest: application of Chapter 2A of Part 6 of CTA 2009
- Section 371SQ Shares accounted for as liabilities: application of section 521C of CTA 2009
- Section 371SR Double taxation relief: countering effect of avoidance arrangements