# Corporation Tax Act 2009, Section 865: Debits for expenditure not generally deductible for tax purposes

Extent: E+W+S+N.I.

(1) No debit may be brought into account for tax purposes under this Part in respect of expenditure that is not generally deductible for tax purposes.
(2) Expenditure is “not generally deductible for tax purposes” so far as revenue expenditure of that description incurred for the purposes of a trade would be non-deductible because of a provision specified in subsection (3).
(3) Those provisions are—
(a) section 56 (car ... hire),
(b) section 1298 (business entertainment and gifts),
(c) section 1304 (crime-related payments), and
(d) section 246(2) of FA 2004 (expenditure on benefits under employer-financed retirement benefits schemes).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/865 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-865
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.