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 45
Credit against tax on trade income: anti-avoidance rules
Section 45 contains anti-avoidance rules designed to prevent companies from exploiting the trade income credit relief rules in section 44 by diverting income to other persons through schemes or arrangements.
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.