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Legislation

Corporation Tax Act 2010

Chapter 5 Set off of income tax deductions against corporation tax

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Section 967 Deductions from payments received by UK resident companies
Section 968 Deductions from payments received by non-UK resident companies

Part 22 Miscellaneous provisions
Chapter 5 Set off of income tax deductions against corporation tax

Chapter 5 Set off of income tax deductions against corporation tax

From legislation.gov.uk

Contents

Section 967 Deductions from payments received by UK resident companies
Section 968 Deductions from payments received by non-UK resident companies