Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Corporation Tax Act 2009

Crossheading Deductions in relation to certain receipts

Find in this level

Section 231 Deductions for expenses under section 232
Section 232 Tenants under taxed leases treated as incurring expenses
Section 233 Restrictions on section 232 expenses: the additional calculation rule
Section 234 Restrictions on section 232 expenses: lease of part of premises

Corporation Tax Act 2009
Chapter 4 Profits of property businesses: lease premiums etc

Crossheading Deductions in relation to certain receipts

From legislation.gov.uk

Contents

Section 231 Deductions for expenses under section 232
Section 232 Tenants under taxed leases treated as incurring expenses
Section 233 Restrictions on section 232 expenses: the additional calculation rule
Section 234 Restrictions on section 232 expenses: lease of part of premises

Privacy Cookies Terms