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 436
Meaning of "qualifying infrastructure activity"
Section 436 defines what counts as a "qualifying infrastructure activity" for the purposes of the corporate interest restriction public infrastructure rules, covering both public infrastructure assets and certain rental property.
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.