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
Taxation (International and Other Provisions) Act 2010 section 122
Tax treated as chargeable in respect of gains on transfer of non-UK business
Section 122 provides relief for notional foreign tax that would have been charged on gains arising from transfers of non-UK businesses, parts of non-UK businesses, or cross-border mergers, were it not for the EU Mergers Directive exempting those gains from tax in the host country.
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.