253 Regulations
Corporation Tax Act 2009 (2009 c 4) | Legislation

253 Ìý¸é±ð²µ³Ü±ô²¹³Ù¾±´Ç²Ô²õ

(1)     In relation to any deduction under section 251, the Treasury may make regulations for—

(a)     restricting or reducing the amount of expenditure for which the deduction is allowable,

(b)     excluding entitlement to the deduction in such cases as may

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