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 749
Effect of clearance notification under section 748
Section 749 explains the consequences when HMRC issue a clearance notification confirming that a transaction or transactions do not warrant a counteraction notice, including the circumstances in which that clearance can be overridden or rendered void.
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.