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Corporation Tax Act 2010
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Corporation Tax Act 2010, Paragraph 517 is up to date with all changes known to be in force on or before 08 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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This section has no associated Explanatory Notes
517U.K.In section 365 (receipts of insignificant value to be added together) after subsection (7) insert—
“(8)This section is subject to section 368 (value received if there is more than one investment).”
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