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
Income Tax Act 2007 section 545
Section 543(1)(f): meaning of expenditure
Section 545 clarifies what counts as "expenditure" for the purposes of the non-charitable expenditure rules in section 543(1)(f), including what is and what is not treated as expenditure.
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.