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 2010 section 289
Reduction of expenditure by reference to regional development grant
Section 289 requires that where a company acquires an asset from a connected party, and the connected party's original expenditure on that asset was funded by a Northern Ireland regional development grant, the acquiring company must reduce its allowable expenditure by the amount of that grant.
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.