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Legislation

Corporation Tax Act 2009

Crossheading Relief for expenses of management

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Section 1219 Expenses of management of a company's investment business
Section 1220 Meaning of “unallowable purpose”
Section 1221 Amounts treated as expenses of management
Section 1222 Income from a source not charged to tax
Section 1223 Carrying forward expenses of management and other amounts
Section 1223A Exception for basic life assurance and general annuity business

Chapter 2 Management expenses
Crossheading Relief for expenses of management

Crossheading Relief for expenses of management

From legislation.gov.uk

Contents

Section 1219 Expenses of management of a company's investment business
Section 1220 Meaning of “unallowable purpose”
Section 1221 Amounts treated as expenses of management
Section 1222 Income from a source not charged to tax
Section 1223 Carrying forward expenses of management and other amounts
Section 1223A Exception for basic life assurance and general annuity business