231 Deductions for expenses under section 232
Corporation Tax Act 2009 (2009 c 4) | Legislation

Deductions in relation to certain receipts

231  Deductions for expenses under section 232

(1)     Section 232 (tenants under taxed leases treated as incurring expenses) applies in calculating the profits of a property business carried on by the tenant under a taxed lease for the purpose of

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