CT Reform - Work in Progress

Legislation.

CT Reform: Work in Progress: Draft consequential amendments relating to relief for management expenses (s75 and new s76 ICTA 1988) (PDF 184K). The purely mechanical amendments are likely to appear in secondary rather than primary legislation. Please comment to George Gillham, Inland Revenue Business Tax (george.gillham@ir.gsi.gov.uk; 020 7438 9019).

Notes

CT Reform: Work in Progress: Explanatory notes for draft consequential amendments relating to relief for management expenses (PDF 80K). The purely mechanical amendments are likely to appear in secondary rather than primary legislation. Please comment to George Gillham, Inland Revenue Business Tax (george.gillham@ir.gsi.gov.uk; 020 7438 9019).

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