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 422
Group-EBITDA (chargeable gains) election
Section 422 provides an alternative method for calculating the capital disposals adjustment within a group's EBITDA, replacing the standard approach with one based on chargeable gains and allowable losses when a group makes a special election.
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.