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Contents

Legislation
Finance (No. 2) Act 2017

Crossheading Corporation tax

  • Section 18 Carried-forward losses
  • Section 19 Losses: counteraction of avoidance arrangements
  • Section 20 Corporate interest restriction
  • Section 21 Museum and gallery exhibitions
  • Section 22 Grassroots sport
  • Section 23 Profits from the exploitation of patents: cost-sharing arrangements
  • Section 24 Hybrid and other mismatches
  • Section 25 Trading profits taxable at the Northern Ireland rate
  1. PART 1 Direct taxes
  2. Crossheading Corporation tax

Crossheading Corporation tax

From legislation.gov.uk

Contents

  1. Section 18 Carried-forward losses
  2. Section 19 Losses: counteraction of avoidance arrangements
  3. Section 20 Corporate interest restriction
  4. Section 21 Museum and gallery exhibitions
  5. Section 22 Grassroots sport
  6. Section 23 Profits from the exploitation of patents: cost-sharing arrangements
  7. Section 24 Hybrid and other mismatches
  8. Section 25 Trading profits taxable at the Northern Ireland rate
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