Relief: restriction and carrying forward Relief: restriction and carrying forwardF1
- 681CCTax deduction not to exceed commercial rent
- 681CDLong funding finance leases
- 681CECommercial rent
Annotations
Textual amendments
- F1
Pt. 12A Ch. 3 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 4 (with Sch. 9 paras. 1-9, 22)
Notes on Part 12A
Textual amendments
- F1
Pt. 12A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 2 (with Sch. 9 paras. 1-9, 22)