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 937O
Power to amend this Part in its application to dealers in securities
Section 937O gives the Treasury a regulation-making power to extend the risk transfer scheme rules on scheme losses and profits so that they can also apply to trading losses and profits of companies in banking, insurance, or securities dealing.
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.