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 240
Attribution: general
Section 240 sets out the general rules for attributing community investment tax relief (CITR) to specific loans, securities or shares, so that the correct amount of relief can be identified if it later needs to be withdrawn or reduced.
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.