OpenLegislation

Article 2 Rights to which Part 8A of CTA 2010 applies

Original text. Later amendments are not shown.

(1)

A right corresponding to a right within section 357BB(1)(a) or (b) of the Corporation Tax Act 2010 which is granted under the law of a qualifying EEA state under the standard process applicable in the state is a right to which Part 8A of that Act applies.

(2)

The following are qualifying EEA states—

  • Austria

  • Bulgaria

  • Czech Republic

  • Denmark

  • Estonia

  • Finland

  • Germany

  • Hungary

  • Poland

  • Portugal

  • Romania

  • Slovakia

  • Sweden.

(3)

A right is taken to be granted under the standard process applicable in a state in any case unless—

(a)

there is more than one process for determining applications for the right under the law of the state, and

(b)

the right in question is granted under a process which is less rigorous than another process.

(4)

A process is less rigorous than another if it requires—

(a)

a less rigorous examination of the application than the other, or

(b)

fewer conditions to be met than the other.