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
Income Tax Act 2007 section 257JB
Meaning of "community benefit society"
Section 257JB defines what qualifies as a "community benefit society" for the purposes of the social investment tax relief provisions, ensuring the definition works regardless of which version of the co-operative and community benefit societies legislation is in force at any given time.
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.