Corporation Tax Act 2010 (c. 4)

Part 15 U.K. Transactions in securities

Introduction U.K.

731 Overview of Part U.K.

(1) This Part makes provision for counteracting corporation tax advantages obtained or obtainable by companies to which section 733 applies in respect of a transaction or transactions in securities.

(2) See section 746 (counteraction notices) for the way in which the corporation tax advantages may be counteracted.