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Legislation

Finance Act 2008

Crossheading Corporation tax

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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

Corporation tax
Ring fence trade: no deduction for expenses of investment management

Section 112 | Ring fence trade: no deduction for expenses of investment management

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 112 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)