Corporation Tax Act 2010 section 96

Interaction with other tax provisions

Section 96 ensures that the write-off of government investment does not inadvertently trigger adverse consequences under other tax provisions, preserving a company's entitlement to trading deductions, capital allowances, and chargeable gains treatment.

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.