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 356JL
Use of allowance attributable to unlicensed area
Section 356JL allows a company that disposes of its share in a licensed area within a cluster area to elect to reassign cluster area allowance that was attributable to an unlicensed area to a licensed area or sub-area within the same cluster.
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.