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 1253A
Contributions to flood and coastal erosion risk management projects: refunds etc.
Section 1253A deals with the corporation tax treatment when a company that claimed a deduction for contributions to flood and coastal erosion risk management projects subsequently receives a refund or compensation relating to that contribution.
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.