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 1301
Restriction of deductions for annual payments
Section 1301 prevents companies from deducting certain annual payments when calculating their income, specifically where the consideration for the payment is either a dividend or something that does not need to be brought into account for corporation tax purposes.
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.