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 259ZMC
The unused part of the DII surplus
Section 259ZMC explains how to calculate the unused part of Company A's dual inclusion income (DII) surplus that remains available for a new allocation claim by Company B, after accounting for any earlier claims already made against the same surplus.
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.