Crossheading Reliefs
From legislation.gov.uk
Contents
- Section 1087 Deduction in calculating profits of trade
- Section 1088 Declaration about effect of relief
- Section 1089 SMEs: amount of deduction
- Section 1090 Modification of section 1089 for larger SMEs
- Section 1091 Amount of deduction
- Section 1092 SMEs: deemed trading loss for pre-trading expenditure
- Section 1093 Modification of section 1092 for larger SMEs
- Section 1094 Relief only available to SME where company is going concern