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Legislation
Finance Act 2015

CHAPTER 3 Corporation tax: general

  • 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
  1. PART 1 Income tax, corporation tax and capital gains tax
  2. CHAPTER 3 Corporation tax: general

CHAPTER 3 Corporation tax: general

From legislation.gov.uk

Contents

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