Explanatory Notes

Corporation Tax Act 2009

2009 CHAPTER 4

26 March 2009

Commentary on Sections

Part 4: Property income

Overview

Chapter 9: Post-cessation receipts
Overview
Section 285: Allowable deductions

1014.This section applies the trading income rules about allowable deductions. It is based on section 105 of ICTA, as applied by section 21B of ICTA.