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 154
Conditions to be met by reserve fund
Section 154 sets out the three conditions that a reserve fund must satisfy in order for the relief available under section 153 (which allows certain statutory marketing bodies to deduct payments into a reserve fund when calculating trading profits) to apply.
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.