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 113
Calls on shares: corporation tax
Section 113 deals with how the indexation allowance is calculated for corporation tax purposes when partly paid shares are paid up in instalments, particularly where payments are made more than 12 months after the shares were issued.
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.