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 172
Company A's proportion if shares etc have temporary rights
Section 172 requires an alternative calculation of Company A's proportion of profits or assets where equity holders' rights are capable of changing over time, and applies the lower of the two results.
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.