Corporation Tax Act 2010 section 837

Relevant corporation tax relief

Section 837 defines which types of deduction count as "relevant corporation tax relief" for the purposes of the rules in this chapter dealing with certain payments between connected parties.

• Deductions made when calculating the profits or losses of a trade for corporation tax purposes
• Deductions made when calculating the profits of a UK property business for corporation tax purposes
• Deductions in calculating losses from miscellaneous transactions or profits and gains subject to miscellaneous charges
• Deductions for management expenses of a company's investment business