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 394
Special rules for some debtor relationships
Section 394 provides special rules for allocating credits and debits from debtor relationships that are liabilities of a long-term insurance fund to the appropriate categories of a company's long-term business.
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.