Statute
Section 91 — Corporation Tax Act 2009: Payments to Export Credits Guarantee Department
Text of the provision Official document
Payments to Export Credits Guarantee Department 91 In calculating the profits of a trade, a deduction is allowed for a sum payable by the company carrying on the trade to the Export Credits Guarantee Department—
a 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 b with a view to entering into such an agreement.
Official source: legislation.gov.uk
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