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 678
Procedure on application for clearance
Section 678 sets out the procedure a company must follow when applying to HMRC for clearance that the tax avoidance provisions of section 677 should not apply to a European cross-border transfer of business involving derivative contracts.
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.