Contributions to, deductible expenditure

Commentary – Tax Reporter ¶216-700 ; Tax Reporter ¶223-110 ; Tax Reporter ¶708-270

Deductions for contributions to

Companies with investment business

Legislation/Regulatory – CTA2009 s. 1244, 1253

Generally

Legislation/Regulatory – CTA2009 s. 81-86 ; ITTOIA2005 s. 82-86 ; SI 2004/439

Meaning

Legislation/Regulatory – CTA2009 s. 86 ; ITTOIA2005 s. 86