1300 Business gifts: exceptions
Corporation Tax Act 2009 (2009 c 4) | Legislation

1300  Business gifts: exceptions

(1)     The prohibition in section 1298 on deducting, or bringing into account, expenses incurred in providing gifts does not apply in any of cases A, B, C and D.

(2)     Case A is where—

(a)     the gift is of an item which it is the company's business to provide, and

(b)     the

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