Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Paragraph 683 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
683U.K.In section 1219 (expenses of management of a company's investment business) for subsection (1) substitute—
“(1)In calculating the corporation tax to which a company with investment business is liable for an accounting period, expenses of management of the company's investment business which are referable to that period are allowed as a deduction from the company's total profits.
(1A)A deduction under subsection (1) is to be made before any other deduction at Step 2 in section 4(2) of CTA 2010 (deductions from total profits).”
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