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 227
Circumstances in which additional calculation rule applies
Section 227 identifies when a deemed property business receipt can be reduced by reference to an earlier receipt that has already been taxed, using the additional calculation rule in section 228.
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.