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Legislation

Corporation Tax Act 2010

Crossheading Insurance company expenses: restriction and carrying forward of relief

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Section 839 Deduction ... not to exceed commercial rent
Section 840 Carrying forward parts of payments
Section 841 Aggregation and apportionment of payments
Section 842 Payments made for later periods

Chapter 1 Payments connected with transferred land
Crossheading Insurance company expenses: restriction and carrying forward of relief

Crossheading Insurance company expenses: restriction and carrying forward of relief

From legislation.gov.uk

Contents

Section 839 Deduction ... not to exceed commercial rent
Section 840 Carrying forward parts of payments
Section 841 Aggregation and apportionment of payments
Section 842 Payments made for later periods