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 269ZYZA
Other relevant credits
Section 269ZYZA defines two additional types of credit that can qualify for an increase in the deductions allowance in the context of onerous leases: "relevant remeasurement credits" arising when lease liabilities are remeasured downwards, and "relevant variable lease payments" arising from coronavirus-related lease concessions.
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.