SolvedCHAPTER 3 Corporation tax: general
From legislation.gov.uk
Contents
- Section 26 Release of debts: stabilisation powers under Banking Act 2009
- Section 27 Holdings treated as rights under loan relationships
- Section 28 De-grouping charges (loan relationships etc)
- Section 29 Disguised distribution arrangements involving derivative contracts
- Section 30 Avoidance schemes involving the transfer of corporate profits
- Section 31 R&D tax credits for small or medium-sized enterprises
- Section 32 Film tax relief
- Section 33 Television tax relief: activities to be treated as separate trade
- Section 34 Video games development
- Section 35 Community amateur sports clubs
- Section 36 Tax relief for theatrical production
- Section 37 Changes in company ownership
- Section 38 Transfer of deductions: research and development allowances
- Section 39 Tax treatment of financing costs and income
- Section 40 Determination of beneficial entitlement for purposes of group relief