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 338
Holding a field allowance on acquisition of equity share
Section 338 directs the reader to the rules in section 347(2) that deal with how a company can acquire a field allowance when it obtains an equity share in a ring-fence oil and gas field.
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.