Crossheading Other provisions
From legislation.gov.uk
Contents
- 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