Section 730A OverviewF1
(1)
This Part makes provision restricting the circumstances in which deductible amounts may be brought into account where there has been a qualifying change in relation to a company.
(2)
For the meaning of “deductible amount” and “qualifying change” see section 730B.
Annotations
Textual amendments
- F1
Pt. 14A inserted (with effect in accordance with Sch. 14 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 14 para. 1