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 676DA
Introduction to Chapter
Section 676DA introduces the rules in Chapter 2D, which deal with situations where a company changes ownership and subsequently realises a gain on an asset that was transferred into the company on a tax-neutral basis within its group.
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.