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Legislation

Corporation Tax Act 2009

Crossheading Relief ...

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Section 1161 Relief in respect of I minus E basis: ... expenses payable
Section 1162 Additional relief
Section 1163 No relief if company responsible for contamination or dereliction or polluter has interest

Chapter 4 Special provision for BLAGAB
Crossheading Relief ...

Crossheading Relief ...

From legislation.gov.uk

Contents

Section 1161 Relief in respect of I minus E basis: ... expenses payable
Section 1162 Additional relief
Section 1163 No relief if company responsible for contamination or dereliction or polluter has interest