PART IVU.K. PROVISIONS RELATING TO THE SCHEDULE D CHARGE

CHAPTER VU.K. COMPUTATIONAL PROVISIONS

DeductionsU.K.

[F175BAmounts reversing expenses of management deducted: charge to taxU.K.

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F1S. 75B inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 45(1) (with s. 45(2)(3))

F2S. 75B repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 29, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)