Related Commentary  Related HMRC Manuals


In the heading, the words “, 2A” inserted by SI 2019/1087, reg. 3(10), with effect from 5 July 2019.

In the heading to s. 537, the words “, 3, 4” omitted by FA 2008, s. 84 and Sch. 27, para. 8(c), with effect in relation to chargeable periods beginning on or after 1 April 2011 for corporation tax purposes and 6 April 2011 for income tax purposes (FA 2008, Sch. 27, para. 30(1)).

537(1)  This section gives general conditions for making contribution allowances under Parts 2, 2A and 5.

537(2)  The general conditions are that–

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