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Legislation

Corporation Tax Act 2009

Crossheading Additional calculation rule for reducing certain receipts

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Section 227 Circumstances in which additional calculation rule applies
Section 228 The additional calculation rule
Section 229 The additional calculation rule: special cases
Section 230 Meaning of “unused amount” and “unreduced amount”

Chapter 4 Profits of property businesses: lease premiums etc
Crossheading Additional calculation rule for reducing certain receipts

Crossheading Additional calculation rule for reducing certain receipts

From legislation.gov.uk

Contents

Section 227 Circumstances in which additional calculation rule applies
Section 228 The additional calculation rule
Section 229 The additional calculation rule: special cases
Section 230 Meaning of “unused amount” and “unreduced amount”