Statute
Section 566 — Corporation Tax Act 2010: Breach of condition B in section 531 in accounting period 1
Text of the provision Official document
Breach of condition B in section 531 in accounting period 1 566 1 Subsection (2) applies if condition B in section 531 (balance of business: assets involved in property rental business)—
a is not met in relation to accounting period 1, but b is met at the beginning of the next accounting period.
2 The breach is to be ignored; ... 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
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