Part 1 Amendments of Part 15D of CTA 2009

United Kingdom

1. 1Introduction
2. 2Time of election for orchestral concerts to be treated as a series
3. 3Meaning of “core expenditure”
4. 4Provision to emphasise that capital expenditure does not generally qualify for relief
5. 5UK expenditure threshold to replace EEA expenditure threshold
6. 6EEA expenditure not to qualify for relief
7. 7Profit element of non-arm's-length payments to connected parties not to qualify for relief
8. 8Amendment of exclusion for other reliefs
9. 9Restriction where tax liabilities outstanding: meaning of “payment period”
10. 10Relief not to be available for companies in insolvency