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Corporation Tax Act 2010

Section 682: Restriction on the deduction of expenses of management

2120.This section restricts relief for the company’s expenses of management in cases in which this Chapter applies. It is based on section 768B of ICTA.

2121.In rewriting section 768B(6), subsection (2) inserts “as” before the second occurrence of “expenses of management”, to correct a drafting slip in paragraph 3(3)(b) of Schedule 6 to FA 2004.

2122.Section 768B(7) and (9)(b) of ICTA are not rewritten. See the commentary on the amendments made to that section by Schedule 1.

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