Commentary

D7.561 Scope of relief

Corporate tax
Corporate tax | Commentary

D7.561 Scope of relief

Corporate tax | Commentary

D7.561 Scope of relief

The rules in this division apply for accounting periods beginning before 1 January 2013. For accounting periods beginning on or after 1 January 2013 see Division D7.4.

The expenses deduction calculated as set out in D7.560 is allowed against BLAGAB income and gains after deducting any non-trading loan relationship deficits1.

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