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Legislation
Corporation Tax Act 2009

Chapter 4 Trade profits: rules restricting deductions

  • Section 53 Capital expenditure
  • Section 54 Expenses not wholly and exclusively for trade and unconnected losses
  • Section 55 Bad debts
  • Section 56 Car ... hire
  • Section 57 Car ... hire: supplementary
  • Section 58 Hiring cars (but not motor cycles) with low CO2 emissions before 1 April 2013
  • Section 58A Short-term hiring in and long-term hiring out
  • Section 58B Connected persons: application of section 56
  • Section 59 Patent royalties
  • Section 60 Expenditure on integral features
  • Section 60A Rental rebates
  1. Chapter 4 · Trade profits: rules restricting deductions
  2. Expenditure on integral features

Section 60 | Expenditure on integral features

From legislation.gov.uk

Section 33A(3) of CAA 2001 provides that no deduction is allowed in respect of certain expenditure on an integral feature of a building or structure (within the meaning of that section).

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