# Finance Act 2022, Paragraph 1: Residential property developer tax to be ignored for corporation tax purposes

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

In calculating profits or losses for corporation tax purposes, no deduction is allowed in respect of RPDT.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/9/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-9/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.