Statute
Section 356H — Corporation Tax Act 2010: Introduction to sections 356HA and 356HB
Text of the provision Official document
Introduction to sections 356HA and 356HB 356H 1 Sections 356HA and 356HB apply where a company (“ the transferor ”)—
a disposes of the whole or part of its share of the equity in a licensed area that is or contains a site;
b immediately before the disposal holds (unactivated) onshore allowance for the site concerned.
2 Each company to which a share of the equity is disposed of is referred to in section 356HB as “a transferee”.
Official source: legislation.gov.uk
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