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 799
Manufactured payments under arrangements with unallowable purpose
Section 799 denies tax relief for manufactured payments made under arrangements that have an unallowable purpose, and sets out how any disallowance is calculated.
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.