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Legislation
Corporation Tax Act 2010

Crossheading Carry back of excess non-charitable expenditure

  • Section 515 Excess expenditure treated as non-charitable expenditure of earlier periods
  • Section 516 Rules for attributing excess expenditure to earlier periods
  • Section 517 Adjustments in consequence of section 515
  1. Chapter 4 Restrictions on exemptions
  2. Crossheading Carry back of excess non-charitable expenditure

Crossheading Carry back of excess non-charitable expenditure

From legislation.gov.uk

Contents

  1. Section 515 Excess expenditure treated as non-charitable expenditure of earlier periods
  2. Section 516 Rules for attributing excess expenditure to earlier periods
  3. Section 517 Adjustments in consequence of section 515
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