Statute
Section 1246 — Corporation Tax Act 2009: Levies under FISMA 2000
Text of the provision Official document
Levies under FISMA 2000 1246 1 Sums—
a spent by a company with investment business in paying a levy, or b paid by a company with investment business as a result of an award of costs under costs rules, are treated for the purposes of Chapter 2 as expenses of management.
2 In this section “ costs rules ” has the meaning given by section 92(2).
3 In this section “ levy ” has the meaning given by section 92(3).
Official source: legislation.gov.uk
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