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Rules about deductions and receipts Rules about deductions and receiptsF1

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

  1. 357NFAllowable deductions
  2. 357NGDeductions attributable to the NIRE for costs
  3. 357NHPayments and receipts in respect of intangible assets
  4. 357NIInterest or other financing costs and receipts

Annotations

Textual amendments

F1

Pt. 8B inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1

Notes on Chapter 7

Textual amendments

F2

Words in Pt. 8B Ch. 7 heading inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 8