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 497
Section 496: supplementary
Section 497 provides supplementary definitions and rules that support the meaning of "non-charitable expenditure" as set out in section 496, including what counts as a miscellaneous transaction and how losses should be calculated.
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.