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 406
Adjustment to the basic amount: consortium relationships
Section 406 adjusts the taxable income amount (the "basic amount") when a qualifying change of ownership is triggered by a change in a consortium relationship under section 394.
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.