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Contents

Legislation

Corporation Tax Act 2009

Crossheading Reliefs

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Section 1087 Deduction in calculating profits of trade
Section 1088 Declaration about effect of relief
Section 1089 SMEs: amount of deduction
Section 1090 Modification of section 1089 for larger SMEs
Section 1091 Amount of deduction
Section 1092 SMEs: deemed trading loss for pre-trading expenditure
Section 1093 Modification of section 1092 for larger SMEs
Section 1094 Relief only available to SME where company is going concern

Reliefs
Declaration about effect of relief

Section 1088 | Declaration about effect of relief

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed