Part 2 U.K.Trading income

Chapter 5 U.K.Trade profits: rules allowing deductions

Tenants under taxed leases U.K.

66 Corporation tax receipts [F1 under ICTA] treated as taxed receipts U.K.

Section 296 (corporation tax receipts treated as taxed receipts applies for the purposes of sections 60 to 67.

Textual Amendments

F1 Words in s. 66 title inserted (1.4.2009) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 594 (with Sch. 2 Pts. 1, 2)