257 Transfer involving person within the charge to income tax
Corporation Tax Act 2009 (2009 c 4) | Legislation

257  Transfer involving person within the charge to income tax

(1)     This section explains how section 255 works if—

(a)     the transferor is a company within the charge to corporation tax and the transferee is a person within the charge to income tax, or

(b)

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Enforcing a warrant of control

Enforcing a warrant of controlThis Practice Note has been produced by enforcement specialists, The Sheriffs Office. It guides users through the process of enforcing a warrant of control obtained from the County Court as a method of enforcing a money judgment; whereby the judgment creditor takes

LEXISNEXIS

179. List of offences triable either way.

  Without prejudice to any other enactment by virtue of which any offence is triable either way1, the following offences are triable either way2:  (1)     offences at common law of public nuisance3;  (2)     an offence at common law of

LEXISNEXIS

Transferred malice

Transferred maliceThe principle of transferred maliceIf a person has a malicious intent towards X and, in carrying out that intent, injures Y, he is guilty of an offence. So, if D shoots at A with intent to kill him but kills B by mistake it is murder; the mistake as to the identity of the victim is

LEXISNEXIS

Negligence—when is the duty of care breached?

Negligence—when is the duty of care breached?Having established that a duty of care exists (see Practice Note: Negligence—when does a duty of care arise?), it is then necessary to consider whether or not there has been a breach of that duty. This will depend on a number of factors outlined below and