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 356JH
Activation of allowance: no change of equity share
Section 356JH explains how a company's cluster area allowance is activated where there has been no change in equity share during the accounting period, by comparing unactivated allowance against relevant income.
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.