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 1038
Exclusion of other deductions
Section 1038 prevents companies from claiming any corporation tax deduction outside this Part of the Act for the cost of providing shares (or granting options over shares) to employees, where relief under this Part is or could be available.
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.