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 99
Arrangements not at arm's length
Section 99 sets out a special timing rule for taxing reverse premiums where the property arrangements are between connected persons and are not on arm's length terms.
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.