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 173
Cases in which option arrangements are in place
Section 173 defines what constitutes an "option arrangement" for the purposes of the consortium relief rules, setting out two conditions that must both be met and specifying certain excluded rights.
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.