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 177
Dividend stripping
Section 177 targets dividend stripping arrangements by extending the depreciatory transaction rules to restrict capital losses where a company with a significant shareholding in another company receives distributions that materially reduce the value of that shareholding.
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.