# Corporation Tax Act 2010, Section 834: Overview of Chapter


This Chapter provides that in certain circumstances where a transfer is made regarding land, and the transferor or an associate becomes liable to make a payment connected with the land, corporation tax relief for the payment is restricted.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/834 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-834
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.