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Legislation

Corporation Tax Act 2009

Crossheading Pre-loan relationship, abortive and pre-trading expenses

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Section 329 Pre-loan relationship and abortive expenses
Section 330 Debits in respect of pre-trading expenditure

Chapter 3 The credits and debits to be brought into account: general
Crossheading Pre-loan relationship, abortive and pre-trading expenses

Crossheading Pre-loan relationship, abortive and pre-trading expenses

From legislation.gov.uk

Contents

Section 329 Pre-loan relationship and abortive expenses
Section 330 Debits in respect of pre-trading expenditure