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 1178
Persons having a "relevant connection" to a company
Section 1178 defines when a person is considered to have a "relevant connection" to a company for the purposes of the land remediation relief rules, which can affect whether the company qualifies for tax relief on remediation expenditure.
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.