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 474
Treatment of connected companies and partnerships for section 473
Section 474 explains how the "major interest" test in section 473 is applied when connected companies or partnerships are involved, by attributing interests and rights between connected companies and by apportioning partnership holdings among individual partners.
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.