Corporation Tax Act 2009 Explanatory Notes

Section 60: Expenditure on integral features

243.This section draws attention to the rule in section 33A(3) of CAA. There is a signpost to that rule in section 74(1)(da) of ICTA. That subsection is repealed. The signpost is not formally rewritten but it is replaced in this section (and in the property income section 263).

Back to top