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 216
Disqualifying events
Section 216 provides for the clawback of charitable donations relief where a "disqualifying event" occurs during a defined provisional period following the disposal of a qualifying interest in land 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.