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Legislation

Corporation Tax Act 2009

Crossheading Rules about deductions

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Section 29 Allowable deductions
Section 30 Restriction on deductions: costs
Section 31 Restriction on deductions: payments in respect of intangible assets
Section 32 Restriction on deductions: interest or other financing costs

Chapter 4 Non-UK resident companies: chargeable profits
Crossheading Rules about deductions

Crossheading Rules about deductions

From legislation.gov.uk

Contents

Section 29 Allowable deductions
Section 30 Restriction on deductions: costs
Section 31 Restriction on deductions: payments in respect of intangible assets
Section 32 Restriction on deductions: interest or other financing costs