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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Relationship with ICTA

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Section 296 Corporation tax receipts treated as taxed receipts
Section 297 Taking account of reductions in corporation tax receipts
Section 298 Taking account of deductions for rent as a result of section 37(4) or 87(2) of ICTA

Chapter 4 Profits of property businesses: lease premiums etc.
Crossheading Relationship with ICTA

Crossheading Relationship with ICTA

From legislation.gov.uk

Contents

Section 296 Corporation tax receipts treated as taxed receipts
Section 297 Taking account of reductions in corporation tax receipts
Section 298 Taking account of deductions for rent as a result of section 37(4) or 87(2) of ICTA