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Corporation Tax Act 2010

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Changes over time for: Cross Heading: Excluded activities: provision of services or facilities for another business

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Point in time view as at 14/03/2012.

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Corporation Tax Act 2010, Cross Heading: Excluded activities: provision of services or facilities for another business is up to date with all changes known to be in force on or before 27 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. Help about Changes to Legislation

Excluded activities: provision of services or facilities for another businessU.K.

49U.K.In relation to shares issued before 6 April 2007, section 199 of ITA 2007 (as applied by section 79(7) of this Act) applies with the following modifications—

(a)in subsections (1) to (4), the substitution of “ trade ” for “business”, wherever it occurs, and

(b)in subsection (5) the substitution for paragraph (b) of—

(b)references to a trade, in relation to the provider of the services or facilities, are to be read without regard to the definition of “trade” in section 989, and

(c)trade”, in relation to the other person, includes any business, profession or vocation.

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