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 1096
Chargeable payments etc: returns
Section 1096 requires persons who make certain chargeable payments or potentially chargeable payments within five years of an exempt distribution (a demerger) to file a return with HMRC within 30 days.
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.