Companies with investment business

Legislation/Regulatory – CTA2009 s. 1249, 1250

Deductions

Legislation/Regulatory – CTA2009 s. 1288, 1289 ; ITTOIA2005 s. 36, 37

Employee benefit contributions

Legislation/Regulatory – ITTOIA2005 s. 36, 38, 274

Non-trades and non-property businesses

Legislation/Regulatory – ITTOIA2005 s. 865