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
Taxes Consolidation Act 1997 section 457
Application of section 448 where profits are charged to corporation tax at the reduced rate
Section 457 set out how manufacturing relief under section 448 was to be applied where part of a company's profits for an accounting period were charged to corporation tax at the reduced rate provided for in section 22.
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.