51 Relationship between rules prohibiting and allowing deductions
Corporation Tax Act 2009 (2009 c 4) | Legislation

51  Relationship between rules prohibiting and allowing deductions

(1)     Any relevant permissive rule in this Part—

(a)     has priority over any relevant prohibitive rule, but

(b)     is subject to—

(i)     section 56 (car . . . hire),

(ii)     section 1288 (unpaid remuneration),

(iii)     section 1290 (employee benefit contributions),

(iv)     section 1304 (crime-related payments).

[(1A)     But, if the relevant permissive rule would allow a deduction in calculating the profits

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