# The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004, Paragraph 9: Payments to Export Credits Guarantee Department


(1) Section 88 is amended as follows.
(2) For paragraph (b) (expenditure to be treated as expenses of management for the purposes of sections 75 and 76) substitute—
“(b) if that person is a company with investment business, in the expenses of management that are deductible under section 75 in computing the company’s profits for the purpose of corporation tax;”.

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Source: https://www.legislation.gov.uk/uksi/2004/2310/schedule/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2004-sections-38-to-40-and-45-and-schedule-6-consequential-amendment-of-enactments-order-2004/schedule/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.