Statute
Section 332K — Corporation Tax Act 2010: When expenditure is incurred
Text of the provision Official document
When expenditure is incurred 332K 1 Section 5 of CAA 2001 (when capital expenditure is incurred) applies for the purposes of this Chapter as for the purposes of that Act.
2 Regulations under section 332BA(1)(b) may make provision about when any expenditure that is investment expenditure as a result of the regulations is to be treated for the purposes of this Chapter as incurred.
3 This section is subject to section 332CA(3).
Official source: legislation.gov.uk
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