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 176
Cases in which both sections 170 and 174 apply
Section 176 deals with how to determine a company's share of profits or losses when two special allocation rules (the first rule in section 170 and the third rule in section 174) both apply at the same time, but the second rule in section 172 does not.
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.