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Legislation
Corporation Tax Act 2009

Chapter 5 Supplementary

  • Section 926 Contributions to expenditure
  • Section 927 Contributions not made by public bodies nor eligible for tax relief
  • Section 928 Exchanges
  • Section 929 Apportionment where property sold together
  • Section 930 Questions about apportionments affecting two or more persons
  • Section 931 Meaning of “capital sums” etc
  1. Corporation Tax Act 2009
  2. /
  3. /Chapter 5 · Supplementary

Section 931 | Meaning of “capital sums” etc

From legislation.gov.uk

1 April 2026

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Section 4 of CAA 2001 (meaning of “capital sums” etc) applies in relation to this Part as it applies in relation to that Act.

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