# Corporation Tax Act 2009, Section 1232: Chapter applies to amounts not otherwise relieved


The following provisions of this Chapter treat amounts as expenses of management only so far as the amounts—
(a) would not otherwise be treated as expenses of management for the purposes of Chapter 2, and
(b) are not otherwise deductible from total profits, or in calculating any component of total profits.

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1232 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1232
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.