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Legislation

Corporation Tax Act 2009

Crossheading Deductions relating to setting up and running costs

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Section 987 Deduction for costs of setting up a Schedule 2 share incentive plan
Section 988 Deductions for running expenses of a Schedule 2 share incentive plan

Corporation Tax Act 2009
Chapter 1 Share incentive plans

Crossheading Deductions relating to setting up and running costs

From legislation.gov.uk

Contents

Section 987 Deduction for costs of setting up a Schedule 2 share incentive plan
Section 988 Deductions for running expenses of a Schedule 2 share incentive plan

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