1221 Amounts treated as expenses of management
Corporation Tax Act 2009 (2009 c 4) | Legislation

1221  Amounts treated as expenses of management

(1)     Section 1219(3)(a) (no deduction allowed for expenses of a capital nature) does not apply to amounts that are treated as expenses of management under—

(a)     Chapter 3 (amounts treated as expenses of management),

(b)     section 985(3) (share incentive plans: how relief is given),

(c)     section 999(4) (deduction for costs of setting up SAYE option scheme or

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