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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

Chapter 1 Share incentive plans
Crossheading Deductions relating to setting up and running costs

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