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Contents

Legislation
Finance (No. 2) Act 2015

Crossheading Corporation tax

  • Section 31 R&D expenditure credits: ineligible companies
  • Section 32 Loan relationships and derivative contracts
  • Section 33 Intangible fixed assets: goodwill etc
  • Section 34 Election of designated currency by UK resident investment company
  • Section 35 Group relief
  • Section 36 CFC charge: abolition of relief
  • Section 37 CFC charge: tax avoidance involving carried-forward losses
  • Section 38 Restitution interest payments
  • Section 39 Corporation tax instalment payments
  1. PART 4 Income tax, corporation tax and capital gains tax
  2. Crossheading Corporation tax

Crossheading Corporation tax

From legislation.gov.uk

Contents

  1. Section 31 R&D expenditure credits: ineligible companies
  2. Section 32 Loan relationships and derivative contracts
  3. Section 33 Intangible fixed assets: goodwill etc
  4. Section 34 Election of designated currency by UK resident investment company
  5. Section 35 Group relief
  6. Section 36 CFC charge: abolition of relief
  7. Section 37 CFC charge: tax avoidance involving carried-forward losses
  8. Section 38 Restitution interest payments
  9. Section 39 Corporation tax instalment payments
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