Finance Act 2012

Corporation Tax Act 2009

This adran has no associated Nodiadau Esboniadol

212In section 1304 (crime-related payments), for subsection (3) substitute—

(3)Expenses to which subsection (4) or (5) applies are not to be regarded as constituting ordinary BLAGAB management expenses of a company for the purposes of section 76 of FA 2012.