Statute
Section 906 — Corporation Tax Act 2009: Priority of this Part for corporation tax purposes
Text of the provision Official document
Priority of this Part for corporation tax purposes 906 1 The amounts to be brought into account in accordance with this Part in respect of any matter are the only amounts to be brought into account for corporation tax purposes in respect of that matter.
2 Subsection (1) is subject to any indication to the contrary.
3 In particular, see—
a section 1308 (expenditure brought into account in determining value of intangible asset), ... b ... , and c section 112(5) of TIOPA 2010 (deduction for foreign tax where no credit available).
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →