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 515
Diminishing shared ownership arrangements: further provision
Section 515 sets out how diminishing shared ownership arrangements are treated for corporation tax purposes, ensuring they are not classified as partnerships and clarifying the tax treatment of leases and enforcement actions under such arrangements.
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.