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 343
Treatment of business combinations
Section 343 dealt with the treatment of business combinations under Part 7 of TIOPA 2010, but was repealed as part of the replacement of the worldwide debt cap rules by the corporate interest restriction regime.
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.