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 498
Section 496(1)(d): meaning of expenditure
Section 498 clarifies what counts as "expenditure" for the purposes of the non-charitable expenditure rules in section 496(1)(d), specifying what is included and what is excluded from the definition.
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.