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 134
Purchase or sale of woodlands
Section 134, which deals with the tax treatment of purchases or sales of woodlands, is subject to a transitional rule that excludes contracts entered into before a specified historical date.
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.