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Additional deductions Additional deductionsF1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. 1217CFAdditional deduction for qualifying expenditure
  2. 1217CGAmount of additional deduction

Annotations

Textual amendments

F1

Pt. 15B inserted (17.7.2013 for specified purposes and 1.4.2014 in so far as not already in force) by Finance Act 2013 (c. 29), Sch. 17 paras. 1, 2; S.I. 2014/1962, art. 2(1)(2)