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Corporation Tax Act 2009

Chapter 6 Relationship between relief under this Part and other reliefs
Section 1037: Priority of Chapter 1 of Part 11

2690.This section gives priority to any deduction available under Chapter 1 of Part 11 of this Act. It is based on paragraph 24 to Schedule 23 to FA 2003.

2691.Chapter 1 of Part 11 of this Act gives relief for SIP schemes.

Section 1038: Exclusion of other deductions

2692.This section provides that no other deduction is available for the provision of shares if relief is, or could be, given under this Part. It is based on paragraph 25 of Schedule 23 to FA 2003.

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