Chwilio Deddfwriaeth

Chwiliad Uwch

Corporation Tax Act 2009

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

1091Large companies: amount of deduction
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(1)This section applies if—

(a)a company makes a claim under section 1087 for relief to which it is entitled for an accounting period, and

(b)the company is a large company throughout the period.

(2)The amount of the deduction under that section is the sum of—

(a)amount A, and

(b)amount B.

(3)Amount A is 40% of so much of the company’s qualifying Chapter 7 expenditure for the period as is allowable as a deduction in calculating for corporation tax purposes the profits for the period of a trade carried on by the company.

(4)Amount B is 140% of so much of the company’s qualifying Chapter 7 expenditure for the period that is not so allowable.

(5)The deduction is in addition to any other deduction in respect of the expenditure.

(6)See sections 1098 and 1100 for the meaning of “qualifying Chapter 7 expenditure” and provision about when such expenditure is “for” an accounting period.

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