C1Part 5Group relief
Annotations:
Modifications etc. (not altering text)
Chapter 2Surrender of company's losses etc for an accounting period
Basic provisions about surrendering losses and other amounts
103Meaning of “management expenses”
1
In section 99(1)(f) “management expenses” means expenses that are deductible for the surrender period under section 1219 of CTA 2009.
2
But it does not include—
a
expenses that are deductible for the surrender period as a result of section 1223 of CTA 2009, or
b
amounts treated as expenses deductible for the surrender period as a result of section 63 above.
Pt. 5 applied (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 125 (with s. 147, Sch. 17)