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Legislation
Corporation Tax Act 2010

Crossheading Relief

  • Section 356ND Management expenses
  • Section 356NE Losses
  • Section 356NF Group relief and group relief for carried-forward losses
  • Section 356NG Capital allowances
  1. Relief
  2. Management expenses

Section 356ND | 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 the contractor's ring fence profits.

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