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 445
Section 444: registered pension schemes
Section 445 explains how shares held on trust for a registered pension scheme are treated for the purposes of determining whether a company is close, and sets out the exception where the pension scheme mainly benefits directors or employees of certain connected companies.
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.