# Corporation Tax Act 2009, Section 285: Allowable deductions


Sections 196 and 197 apply for the purposes of this Chapter as they apply for the purposes of Chapter 15 of Part 3 (but as if any reference to a trade were to a UK property business).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/285 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-285
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.