Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Companies Act 2014 section 319
Financial assistance for purchase of own shares
Section 319 requires companies to disclose in their financial statements any financial assistance they have provided during the year to help purchase their own shares, including employee share schemes and employee loans for share purchases.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.