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Legislation

Income Tax Act 2007

Crossheading Carry back of excess non-charitable expenditure

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Section 562 Excess expenditure treated as non-charitable expenditure of earlier years
Section 563 Rules for attributing excess expenditure to earlier years
Section 564 Adjustments in consequence of section 562

Part 10 Special rules about charitable trusts etc
Crossheading Carry back of excess non-charitable expenditure

Crossheading Carry back of excess non-charitable expenditure

From legislation.gov.uk

Contents

Section 562 Excess expenditure treated as non-charitable expenditure of earlier years
Section 563 Rules for attributing excess expenditure to earlier years
Section 564 Adjustments in consequence of section 562