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Legislation
Income Tax Act 2007

Crossheading Carry back of excess non-charitable expenditure

  • 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
  1. Carry back of excess non-charitable expenditure
  2. Adjustments in consequence of section 562

Section 564 | Adjustments in consequence of section 562

From legislation.gov.uk

Such adjustments must be made (whether by way of the making of assessments or otherwise) as may be required in consequence of section 562.

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