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 77
Section 76: supplementary
Section 77 provides supplementary rules for section 76 (disposal of shares forming part of a mixed holding), dealing with how share reorganisations and nominee or bare trustee holdings are treated when determining whether shares qualify for loss relief.
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.