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 2010 section 1032A
Payment in respect of tier two capital
Section 1032A provides that payments made on tier two capital securities issued by banks and other regulated entities are not treated as distributions for corporation tax purposes, subject to an anti-avoidance rule.
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.