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 165
Proportion of profits available for distribution to which company is entitled
Section 165 sets out how to determine the proportion of distributable profits that a parent company (Company A) is entitled to receive from a subsidiary (Company B), based on a hypothetical distribution to equity holders.
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.