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 511
Purchase and resale arrangements
Section 511 defines how to calculate the "alternative finance return" element within purchase and resale arrangements, whether the second purchase price is paid as a lump sum or in instalments.
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.