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 159
Disposals not made in the course of trade
Section 159 deals with how trading stock must be valued for tax purposes when it is disposed of outside the normal course of the trade, and the trader has not personally appropriated the stock.
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.