Part 2 – Non-UK resident companies with UK permanent establishments (paras 4-6)

Contents

4. Circumstances in which CT exit charge payment plan may be entered into [TMA 1970 Sch 3ZB para 4] Section commentary
5. Qualifying corporation tax [TMA 1970 Sch 3ZB para 5] Section commentary
6. Interpretation: exit charge assets and liabilities [TMA 1970 Sch 3ZB para 6] Section commentary

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.

Become a member