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Contents

Legislation
Corporation Tax Act 2009

Crossheading Miscellaneous

  • Section 1301 Restriction of deductions for annual payments
  • Section 1301A Restriction of deductions for interest
  • Section 1301B Qualifying charitable donations
  • Section 1302 Social security contributions
  • Section 1303 Penalties and interest
  • Section 1304 Crime-related payments
  • Section 1305 Dividends and other distributions
  • Section 1305A Avoidance schemes involving the transfer of corporate profits
  • Section 1305B Avoidance schemes involving certain non-derecognition liabilities
  1. Chapter 1 Restriction of deductions
  2. Crossheading Miscellaneous

Crossheading Miscellaneous

From legislation.gov.uk

Contents

  1. Section 1301 Restriction of deductions for annual payments
  2. Section 1301A Restriction of deductions for interest
  3. Section 1301B Qualifying charitable donations
  4. Section 1302 Social security contributions
  5. Section 1303 Penalties and interest
  6. Section 1304 Crime-related payments
  7. Section 1305 Dividends and other distributions
  8. Section 1305A Avoidance schemes involving the transfer of corporate profits
  9. Section 1305B Avoidance schemes involving certain non-derecognition liabilities
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