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 222
Determination of "the invested amount"
Section 222 sets out how to calculate "the invested amount" for loans, securities or shares that form part of a community investment, which is needed to work out the tax relief available under the Community Investment Tax Relief (CITR) scheme.
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.