Statute
Section 709 — Corporation Tax Act 2010: Meaning of “the relevant period”
Text of the provision Official document
Meaning of “the relevant period” 709 1 This section applies for the purposes of this Chapter. 2 “ The relevant period ”, in relation to a change in the ownership of a company, means the period of 3 years before the change.
3 But if in the period of 3 years before the change (“the later change”) there was another change in the ownership of the company (“the earlier change”), “ the relevant period ”, in relation to the later change, means the period between the earlier change and the later change.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →