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Contents

Legislation

Finance Act 2001

Crossheading Other relieving provisions

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Section 70 Relief for expenditure on remediation of contaminated land
Section 71 Creative artists: relief for fluctuating profits
Section 72 Expenditure on film production etc
Section 73 Deductions for business gifts: yearly limit

Other relieving provisions
Deductions for business gifts: yearly limit

Section 73 | Deductions for business gifts: yearly limit

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 73 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)