563 Rules for attributing excess expenditure to earlier years
Income Tax Act 2007 (2007 c 3) | Legislation

563  Rules for attributing excess expenditure to earlier years

(1)     The rules in this section apply for attributing a charitable trust's excess expenditure for a tax year to earlier tax years under section 562.

(2)     The excess expenditure for a tax year may be attributed to an earlier tax year if—

(a)     the earlier tax year

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