Corporation Tax Act 2010 (c. 4)

[F1 PART 8ZA U.K. Oil contractors

Textual Amendments

F1 Pt. 8ZA inserted (retrospective to 1.4.2014) by Finance Act 2014 (c. 26), Sch. 16 paras. 4, 6

CHAPTER 4 U.K. Calculation of profits

Relief U.K.

356ND Management expenses U.K.

No deduction under section 1219 of CTA 2009 (expenses of management of a company's investment business) is to be allowed from the contractor's ring fence profits.]