Explanatory Notes

Corporation Tax Act 2010

2010 CHAPTER 4

3 March 2010

Introduction

Part 14: Change in company ownership

Chapter 4: Company with investment business: restrictions on relief: asset transferred within group

Section 703: Meaning of certain expressions in section 702

2182. This interpretative sectionis based on paragraphs 13, 13A and 16 of Schedule 28A to ICTA.