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Finance Act 2001
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- UK Public General Acts
- 2001 c. 9
- SCHEDULE 22
- Part 4
- Paragraph 23
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Giving effect to relief: enhanced expenses of management
23(1)If a company is entitled to relief under paragraph 22 for an accounting period in respect of its qualifying expenditure, sub-paragraph (2) shall apply for the purposes of section 76 of the Taxes Act 1988 (computing profits of company carrying on life assurance business: deduction of expenses of management etc).
(2)Where this sub-paragraph applies, the company may (on making a claim) treat an amount equal to 150% of the actual amount of the qualifying expenditure (as determined in accordance with paragraph 22(3)) as part of its expenses of management for that period.
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