Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Corporation Tax Act 2010

Crossheading Basic provisions about surrendering losses and other amounts

  • Section 99 Surrendering of losses and other amounts
  • Section 100 Meaning of “trading loss”
  • Section 101 Meaning of “capital allowance excess”
  • Section 102 Meaning of “UK property business loss”
  • Section 103 Meaning of “management expenses”
  • Section 104 Meaning of “non-trading loss on intangible fixed assets”
  1. Basic provisions about surrendering losses and other amounts
  2. Meaning of “management expenses”

Section 103 | Meaning of “management expenses”

From legislation.gov.uk

(1)In section 99(1)(f) “management expenses” means expenses that are deductible for the surrender period under section 1219 of CTA 2009.

(2)But it does not include—

(a)expenses that are deductible for the surrender period as a result of section 1223 of CTA 2009, or

(b)amounts treated as expenses deductible for the surrender period as a result of section 63 above.

PreviousNext
PrivacyTerms