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Corporation Tax Act 2010

Section 839: Deduction under section 76 of ICTA not to exceed commercial rent

2482.This section is a special rule restricting deductions under section 76 of ICTA (relief for certain insurance company expenses) in relation to payments falling within section 835(2) or 836(2). It is based on section 779(1), (2), (4) and (6) of ICTA.

2483.Section 76 of ICTA does not use GAAP. Accordingly, cases within section 76 of ICTA are excluded from the main rule in section 838, and sections 840 to 842 supplement this section.

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