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 234
Schemes achieving UK tax advantage for a company
Section 234 defines what it means for a scheme to achieve a UK tax advantage for a company, setting out the specific types of tax benefit that count as a "UK tax advantage" for the purposes of the transfer pricing rules.
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.