Corporation Tax Act 2010
2010 CHAPTER 4
Introduction
Part 19: Sale and lease-back etc
Chapter 1: Payments connected with transferred land
Section 842: Payments made for later periods
2489.This section prevents the taxpayer escaping section 839 by labelling the bunched-up payments as payments for later periods. It is based on section 779(7) of ICTA, and is the third of three sections supplementing section 839.
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