# Corporation Tax Act 2010, Section 184: References to “allowance” in CAA 2001


References in CAA 2001 (apart from Parts 6 and 10) to an allowance include references to an allowance which would be made—
(a) but for the giving of group relief, or
(b) but for that and for a lack of profits or other income.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/184 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-184
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.