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 799
Disregard of payments between group members for reliefs
Section 799 ensures that payments made between companies in the same group to compensate for the transfer of certain intangible asset reliefs are ignored for corporation tax purposes, provided the payment does not exceed the value of the relief transferred.
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.