Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 989
Deduction for contribution to plan trust
Section 989 allows a corporation tax deduction for contributions made to a share incentive plan trust, but paragraph 105 of Schedule 2 provides a transitional rule restricting this relief for earlier payments.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.