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Legislation

Corporation Tax Act 2010

Crossheading Abandonment expenditure

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Section 296 Introduction to section 297
Section 297 Relief for expenditure incurred by a participator in meeting defaulter's abandonment expenditure
Section 298 Reimbursement by defaulter in respect of certain abandonment expenditure

Chapter 4 Calculation of profits
Crossheading Abandonment expenditure

Crossheading Abandonment expenditure

From legislation.gov.uk

Contents

Section 296 Introduction to section 297
Section 297 Relief for expenditure incurred by a participator in meeting defaulter's abandonment expenditure
Section 298 Reimbursement by defaulter in respect of certain abandonment expenditure