Commentary

B3.1112 Grants in respect of qualifying expenditure

Business tax
Business tax | Commentary

B3.1112 Grants in respect of qualifying expenditure

Business tax | Commentary

B3.1112 Grants in respect of qualifying expenditure

The BPRA was withdrawn from 1 April 2017 for corporation tax and 6 April 2017 for income tax therefore the commentary below is for historical reference only and has not been updated for changes which arise as a result of the UK leaving the EU on 1 January 2021.

The provisions regarding grants were amended by FA 2014 in relation to a relevant grant or relevant payment made at any time towards expenditure incurred on or after that day and in relation to such a grant or payment made on or after 1

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