92 Levies etc under FISMA 2000
Corporation Tax Act 2009 (2009 c 4) | Legislation

Levies under FISMA 2000

92  Levies etc under FISMA 2000

(1)     In calculating the profits of a trade carried on by a company, a deduction is allowed for any sum—

(a)     spent by the company in paying a levy, or

(b)     paid by the company as a result

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