Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 1282
Ulster savings certificates
Section 1282, as modified by Schedule 2 paragraph 136, deals with the tax treatment of income from Ulster savings certificates, specifically distinguishing between certificates acquired before and after 27 July 1981.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.