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 347
Avoidance relying on continuity of treatment provisions: transactions before 16 May 2008
Section 347 provides a transitional rule ensuring that the anti-avoidance disapplication of loan relationship continuity rules does not apply to transactions that took place before 16 May 2008.
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.