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 1045
Advance clearance: supplementary
Section 1045 sets out the procedural requirements, time limits and consequences of non-compliance when applying to HMRC for advance clearance that a payment will not be treated as a distribution.
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.