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 610
Discretionary payments by trustees to companies
Section 610 sets out the corporation tax treatment when trustees of a settlement make a discretionary payment to a company, ensuring that such payments are excluded from the company's taxable income and that the deemed income tax credit cannot be recovered.
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.