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 1103
Power to modify or replace sections 1101 and 1102
Section 1103 gives HMRC the power to make regulations that change, add to, or replace the reporting requirements in sections 1101 and 1102 relating to non-qualifying distributions.
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.