2477.This section lists, for the purposes of this Chapter, the deductions by way of “relevant corporation tax relief”. It is based on section 779(13) of ICTA.
2478.Paragraph (a)omits references to a profession and to a vocation where the source legislation refers to the carrying on by a company of a trade, profession or vocation. See Change 4in Annex 1. The same change is being made in sections 851, 860, 864, 880, 883 and 886.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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