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Legislation
Corporation Tax Act 2010

Crossheading Carry back of excess non-charitable expenditure

  • Section 515 Excess expenditure treated as non-charitable expenditure of earlier periods
  • Section 516 Rules for attributing excess expenditure to earlier periods
  • Section 517 Adjustments in consequence of section 515
  1. Carry back of excess non-charitable expenditure
  2. Adjustments in consequence of section 515

Section 517 | Adjustments in consequence of section 515

From legislation.gov.uk

Such adjustments must be made (whether by way of the making of assessments or otherwise) as may be required in consequence of section 515.

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