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 486E
Excluded shares
Section 486E provides an exclusion from the disguised interest rules (Chapter 2A) for straightforward share investments in connected companies, joint ventures and controlled foreign companies where the only return is an increase in the fair value of those shares.
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.