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Legislation

Corporation Tax Act 2009

Crossheading Deductions for expenditure on energy-saving items

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Section 251 Deduction for expenditure on energy-saving items
Section 252 Restrictions on relief
Section 253 Regulations

Corporation Tax Act 2009
Chapter 5 Profits of property businesses: other rules about receipts and deductions

Crossheading Deductions for expenditure on energy-saving items

From legislation.gov.uk

Contents

Section 251 Deduction for expenditure on energy-saving items
Section 252 Restrictions on relief
Section 253 Regulations

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