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 734
Exception where no tax avoidance object shown
Section 734 provides a safe harbour from the counteraction provisions in section 733, where a company can demonstrate that its transactions in securities have genuine commercial purposes and are not primarily aimed at obtaining a corporation tax advantage.
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.