Web730G Disallowance of deductions for relevant carried-forward losses. (1) This section applies if conditions A to E are met. (2) Condition A is that—. (a) for the purposes of corporation tax a company has profits (“relevant profits”) for an accounting period, (b) the relevant profits arise to the company as a result of any arrangements ... Web(b) a reduction of any loss or other amount for which relief from corporation tax could (disregarding this section) have been given to C or a company connected with C, in any accounting...
Corporation Tax Act Definition Law Insider
Web450 “Control” (1) This section applies for the purpose of this Part. (2) A person (“P”) is treated as having control of a company (“C”) if P— (a) exercises, (b) is able to exercise, or (c) is... (1) This section applies for the purpose of this Part. (2) A person (“P”) is treated as … 24/02/2024 Amendment - Corporation Tax Act 2010 - Legislation.gov.uk Cymraeg - Corporation Tax Act 2010 - Legislation.gov.uk Sch. 2 - Corporation Tax Act 2010 - Legislation.gov.uk Web(1) In the Corporation Tax Acts “company” means any body corporate or unincorporated association, but does not include a partnership, [ F12 a co-ownership scheme (as defined by section 235A... thomson air fryer
Corporation Tax Act 2010 - Legislation.gov.uk
Web838. Relevant corporation tax relief: deduction not to exceed commercial rent. Insurance company expenses: restriction and carrying forward of relief. 839. Deduction under section 76 of ICTA not to exceed commercial rent. 840. Carrying forward parts of payments. 841. Aggregation and apportionment of payments. WebSep 15, 2024 · 451 Section 450: rights to be attributed etc. (1) This section applies for the purposes of section 450. (2) A person is treated as entitled to acquire anything which … WebSection 450 (as read in conjunction with section 451) of the Corporation Tax Act 2010 shall apply for the purpose of determining whether for the purposes of paragraph 4 above … ulf bro wuppertal