# Corporation Tax Act 2010, Section 730A: Overview


(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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/730A (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-730A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.