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 54
Non-UK resident company: receipts of interest, dividends or royalties
Section 54 prevents a non-UK resident company trading in the UK from artificially creating trade losses by stripping out tax-exempt interest, dividends or royalties from its profit calculations.
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.