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 211
Meaning of "disposal-related obligation"
Section 211 defines what counts as a "disposal-related obligation" in connection with a qualifying investment disposed of to a charity, which is relevant to calculating the tax relief available under this Chapter.
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.