# Finance Act 2000, Paragraph 105

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

References in this Part of this Schedule to deductions are to deductions by a company in calculating for the purposes of corporation tax the profits of a trade carried on by it.
This is subject to paragraph 114 (application of provisions to expenses of management of investment companies etc.).

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/8/paragraph/105 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-8/paragraph-105
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.