[1244A Contributions to flood and coastal erosion risk management projects]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Contributions to flood and coastal erosion risk management projects]

[1244A  Contributions to flood and coastal erosion risk management projects]

[(1)     This section applies if a company with investment business (“the contributor”) incurs expenses in making a qualifying contribution to a qualifying flood or coastal erosion risk management project.

(2)     The expenses are treated for the purposes of Chapter 2 as expenses of management.

(3)     But if, in connection with the making of the contribution, the contributor or

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