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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. Capital allowances

Section 356NG | Capital allowances

From legislation.gov.uk

A capital allowance may not to any extent be given effect under section 259 or 260 of CAA 2001 (special leasing) by deduction from the contractor's ring fence profits.

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