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 1264
Loss-making period in which some partners have profits
Section 1264 deals with how a corporate partner's share of a partnership loss is adjusted when the firm overall makes a loss but some partners still show a profit (typically due to entitlements such as salaries or interest on capital).
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.