82 Contributions to local enterprise organisations or urban regeneration companies
Corporation Tax Act 2009 (2009 c 4) | Legislation

Contributions to local enterprise organisations or urban regeneration companies

82  Contributions to local enterprise organisations or urban regeneration companies

(1)     This section applies if a company carrying on a trade (“the contributor”) incurs expenses in making a contribution (whether in cash or in kind)—

(a)     to a local enterprise organisation (see section 83), or

(b)     to an urban regeneration company (see section 86),

and a deduction would not otherwise be allowable for the expenses in calculating the

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