49 Items treated as receipts and expenses
Corporation Tax Act 2009 (2009 c 4) | Legislation

49  Items treated as receipts and expenses

The rules for calculating the profits of a trade need to be read with—

(a)     the provisions of CAA 2001 which treat allowances as expenses of a trade,

(b)     the provisions of CAA 2001 which treat charges as receipts of a

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