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 495
How income is attributed to the non-exempt amount
Section 495 explains how a charitable company chooses which items of its otherwise exempt income or gains become taxable when the non-charitable expenditure restrictions apply.
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.