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 354
Loans: no claim after disposal or excessive repayments or receipts of value
Section 354 prevents a community investment tax relief claim being made for a tax year where the investment is a loan and certain disqualifying events have occurred before the relevant qualifying date.
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.