Statute
Section 1245 — Corporation Tax Act 2009: Payments to Export Credits Guarantee Department
Text of the provision Official document
Payments to Export Credits Guarantee Department 1245 1 This section applies if—
a a sum is payable by a company with investment business to the Export Credits Guarantee Department, and b the sum is payable under an agreement entered into as a result of arrangements made under section 2 of the Export and Investment Guarantees Act 1991 (c. 67) (insurance in connection with overseas investment), or with a view to entering into such an agreement.
2 The sum is treated for the purposes of Chapter 2 as expenses of management.
Official source: legislation.gov.uk
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