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 629
Company in liquidation: making of assessment to tax
Section 629 enables a liquidator to make a corporation tax assessment for an accounting period that has not yet finished, and sets out what happens if the actual winding up date differs from the date the liquidator assumed.
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.