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Legislation

Corporation Tax Act 2009

Crossheading Deductions in relation to certain receipts

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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

Chapter 4 Profits of property businesses: lease premiums etc
Crossheading Deductions in relation to certain receipts

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