Crossheading Corporation tax
From legislation.gov.uk
Contents
- Section 108 Capital allowances: plant and machinery for use in ring fence trade
- Section 109 Capital allowances: decommissioning expenditure
- Section 110 Capital allowances: abandonment expenditure after ceasing ring fence trade
- Section 111 Losses: set off against profits of earlier accounting periods
- Section 112 Ring fence trade: no deduction for expenses of investment management