Explanatory Notes

Corporation Tax Act 2010

2010 CHAPTER 4

3 March 2010

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.