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Legislation

Corporation Tax Act 2009

Crossheading Rules about deductions

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Section 29 Allowable deductions
Section 30 Restriction on deductions: costs
Section 31 Restriction on deductions: payments in respect of intangible assets
Section 32 Restriction on deductions: interest or other financing costs

Rules about deductions
Restriction on deductions: payments in respect of intangible assets

Section 31 | Restriction on deductions: payments in respect of intangible assets

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed