853 Grants to be left out of account for tax purposes

Section 853 Grants to be left out of account for tax purposes

Corporation Tax Act 2009 (2009 c 4) | Legislation
Corporation Tax Act 2009 (2009 c 4) | Legislation

853  Grants to be left out of account for tax purposes

(1)     This section applies to the following grants (“exempt grants”)—

(a)     grants under Part 2 of the Industrial Development Act 1982 (c 52) (regional development grants), and

(b)     grants made under

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