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 257MNB
Section 257MNA: supplementary
Section 257MNB provides supplementary rules for determining which investments count towards a social enterprise's lifetime investment limit under section 257MNA, including investments made in 51% subsidiaries and investments linked to trades that have been transferred into the group.
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.