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 212
Meaning and amount of "disposal-related liability"
Section 212 defines what a "disposal-related liability" means in the context of charitable donations relief, and explains how contingent liabilities are valued when calculating the net benefit to a charity.
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.