Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Corporation Tax Act 2010

Crossheading Relief

  • Section 303 Management expenses
  • Section 303A Introduction to sections 303B to 303D: post-1 April 2017 non-decommissioning losses of ring fence trades
  • Section 303B Carry forward of losses against subsequent profits
  • Section 303C Excess carried forward losses: relief against total profits
  • Section 303D Further carry forward against subsequent profits of loss not fully used
  • Section 304 Losses
  • Section 305 Group relief and group relief for carried-forward losses
  • Section 306 Capital allowances
  1. Relief
  2. Management expenses

Section 303 | Management expenses

From legislation.gov.uk

No deduction under section 1219 of CTA 2009 (expenses of management of a company's investment business) is to be allowed from a company's ring fence profits.

PreviousNext
PrivacyTerms