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Legislation

Corporation Tax Act 2010

Crossheading Deduction of PRT in calculating income for corporation tax purposes

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Section 299 Deduction of PRT in calculating income for corporation tax purposes
Section 300 Effect of repayment of PRT: general rule
Section 301 Effect of repayment of PRT: special rule

Corporation Tax Act 2010
Chapter 4 Calculation of profits

Crossheading Deduction of PRT in calculating income for corporation tax purposes

From legislation.gov.uk

Contents

Section 299 Deduction of PRT in calculating income for corporation tax purposes
Section 300 Effect of repayment of PRT: general rule
Section 301 Effect of repayment of PRT: special rule

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