Corporation Tax Act 2010
2010 CHAPTER 4
Introduction
Part 7: Community investment tax relief
Chapter 2: Qualifying investments
Section 225: Qualifying investments: introduction
831.This section introduces:
the respective conditions which apply to loans (section 226), to securities (section 227) and to shares (section 228), and
the provisions which apply to all kinds of investment (sections 229 and 230).
It is based on paragraph 8 of Schedule 16 to FA 2002.
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