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Legislation
Finance Act 2013

Crossheading Other provisions

  • Section 39 Real estate investment trusts: UK REITs which invest in other UK REITs
  • Section 40 Corporation tax relief for employee share acquisitions etc
  • Section 41 Derivative contracts: property total return swaps etc
  • Section 42 Corporation tax: tax mismatch schemes
  • Section 43 Tier two capital
  • Section 44 Financing costs and income: group treasury companies
  • Section 45 Condition for company to be an “investment trust”
  • Section 46 Community amateur sports clubs
  1. CHAPTER 3 Corporation tax: general
  2. Crossheading Other provisions

Crossheading Other provisions

From legislation.gov.uk

Contents

  1. Section 39 Real estate investment trusts: UK REITs which invest in other UK REITs
  2. Section 40 Corporation tax relief for employee share acquisitions etc
  3. Section 41 Derivative contracts: property total return swaps etc
  4. Section 42 Corporation tax: tax mismatch schemes
  5. Section 43 Tier two capital
  6. Section 44 Financing costs and income: group treasury companies
  7. Section 45 Condition for company to be an “investment trust”
  8. Section 46 Community amateur sports clubs
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