Part XII Corporation tax deductions

United Kingdom

1. Introduction
2. Deduction for providing free or matching shares
3. Deduction for additional expenses in providing partnership shares
4. Cases in which no deduction is allowed
5. No deduction for expenses in providing dividend shares
6. Treatment of forfeited shares
7. Deduction for costs of setting up the plan
8. Deductions for contributions to running expenses of plan
9. Withdrawal of deductions on withdrawal of approval
10. Application of provisions to expenses of management of investment companies etc.