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 269DN
Profit and loss shifting to avoid or reduce surcharge liability
Section 269DN is an anti-avoidance provision that prevents banking companies from artificially shifting profits or losses between themselves and non-banking companies in order to avoid or reduce the bank surcharge.
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.