CHAPTER 3 Corporation tax: general
From legislation.gov.uk
Contents
- Section 25 Loan relationships: repeal of certain provisions relating to late interest etc
- Section 26 Intangible fixed assets: goodwill etc acquired from a related party
- Section 27 Amount of relief for expenditure on research and development
- Section 28 Expenditure on research and development: consumable items
- Section 29 Film tax relief
- Section 30 Reliefs for makers of children's television programmes
- Section 31 Television tax relief
- Section 32 Restrictions applying to certain deductions made by banking companies
- Section 33 Tax avoidance involving carried-forward losses