# Corporation Tax Act 2010, Section 103: Meaning of “management expenses”


(1) In section 99(1)(f) “management expenses” means expenses that are deductible for the surrender period under section 1219 of CTA 2009.
(2) But it does not include—
(a) expenses that are deductible for the surrender period as a result of section 1223 of CTA 2009, or
(b) amounts treated as expenses deductible for the surrender period as a result of section 63 above.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/103 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-103
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.