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 721
When things other than ordinary share capital may be taken into account: Chapters 2 to 5A
Section 721 allows interests other than ordinary share capital — such as voting power or special powers — to be used when determining whether a company has undergone a change in ownership for corporation tax purposes.
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.