Corporation Tax Act 2010
2010 CHAPTER 4
Introduction
Part 6: Charitable donations relief
Chapter 3: Certain disposals to charity
Section 214: Qualifying interests in land held jointly
806.This section deals with a disposal of land by all joint holders where at least one of the owners is a qualifying company. It is based on section 587BA(1) to (5) and (13) of ICTA.
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