Corporation Tax, Finance Act 2010
9.22Diminishing Share of Profits and Assets
The final anti-avoidance measure is designed to counteract situations where an equity holder’s share of profits or assets available on a winding up dim...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.