1223 Carrying forward expenses of management and other amounts
Corporation Tax Act 2009 (2009 c 4) | Legislation

1223  Carrying forward expenses of management and other amounts

(1)     This section applies if, in an accounting period of a company with investment business, any amount falling within subsection (2) cannot be deducted in full because[—

(a)]     the profits from which the amount is deductible are insufficient[, or

(b)     in the case of [an amount] falling within subsection (2)(c),[—

(i)     a claim relating to the whole of the amount has not been made under subsection (3B), or]

[(ii)     section 269ZD of CTA

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Specific performance of property agreements

If a party to a property agreement fails to comply with its obligations, the other party may wish to apply for an order for specific performance. Specific performance is an equitable, discretionary remedy which, if granted, compels a party to perform a contractual obligation. This Practice Note

LEXISNEXIS

Control of asbestos—duty to manage

The Control of Asbestos Regulations 2012 (CAR 2012) place various duties on employers to protect employees from risks related to exposure to asbestos and make it clear that these duties, so far as is reasonably practicable, are also owed to any other person, whether at work or not, who may be

LEXISNEXIS

What happens when a client receives a custodial sentence?

What happens when a client receives a custodial sentence?This Practice Note reflects the procedural code for sentencing offenders in England and Wales (Sentencing Code) that applies from 1 December 2020, as set out in Parts 2–13 of the Sentencing Act 2020 (SA 2020). For those considering whether the

LEXISNEXIS

Facilitation payments under the Bribery Act 2010

Facilitation payments under the Bribery Act 2010Facilitating the performance of a duty by public officialsFacilitation payments, also known as facilitating or grease payments, are generally small amounts of money paid to public officials or others as a means of ensuring that they perform their duty,