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 486
Corporation tax: relief for gifts to First Step
Section 486 provided corporation tax relief for gifts of money made by companies to First Step Limited, a specific company incorporated on 20 September 1990 to support enterprise initiatives.
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.