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Payments for restrictive undertakings |
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Contributions to agents’ expenses |
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Counselling and retraining expenses |
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Contributions to local enterprise organisations or urban regeneration companies |
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Export Credits Guarantee Department |
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Rules restricting deductions |
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Companies with investment business: receipts |
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companies: disqualifying benefits |
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Profits from FOTRA securities |
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Income from savings certificates |
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General calculation rules |
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Restriction of deductions |
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Employee benefit contributions |
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Business entertainment and gifts |
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Income and Corporation Taxes Act 1988 |
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Charge to corporation tax on income |
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Company residence: exceptions to section 14 |
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Relationships treated as loan relationships |
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Beneficiaries’ income from estates in administration |
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Relief for share incentive plans |
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Other relief for employee share acquisitions |
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Remediation of contaminated land |
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Repeals and revocations on 1 April 2009 |
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