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 of Chargeable Gains Act 1992 section 110
Indexation for section 104 holdings for corporation tax
Section 110 sets out how indexation allowance is calculated for section 104 pooled shareholdings held by companies within the corporation tax regime, using a dual-pool system of qualifying expenditure and indexed expenditure.
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.