Income Tax (Trading and Other Income) Act 2005 section 86B

Interpretation of section 86A

Section 86B defines what counts as a "qualifying project" and a "qualifying contribution" for the purpose of the tax deduction available under section 86A for contributions to flood and coastal erosion risk management projects.

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.