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 (Trading and Other Income) Act 2005 section 300
Statement of accuracy for purposes of section 282
Section 300 provides a mechanism by which certain persons involved in a lease transaction can obtain HMRC certification that a statement about any taxable receipt arising from the assignment of a lease granted at undervalue is accurate.
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.