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Corporation Tax Act 2010
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- UK Public General Acts
- 2010 c. 4
- Part 19
- Chapter 2
- Interpretation
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- 01/04/2010- Amendment
- 17/07/2012- Amendment
- 01/04/2014
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Corporation Tax Act 2010, Cross Heading: Interpretation is up to date with all changes known to be in force on or before 02 June 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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InterpretationU.K.
860Relevant corporation tax reliefU.K.
For the purposes of this Chapter each of the following is a deduction by way of relevant corporation tax relief—
(a)a deduction in calculating profits or losses of a trade for corporation tax purposes,
(b)a deduction in calculating the profits of a UK property business for corporation tax purposes,
(c)a deduction in calculating any loss for which relief is given under section 91 (losses from miscellaneous transactions), or in calculating profits or gains chargeable to corporation tax under or by virtue of any provision to which section 1173 (miscellaneous charges) applies,
(d)[F1a deduction of an amount which for the purposes of section 73 of FA 2012 is an amount of adjusted BLAGAB management expenses of an insurance company for an accounting period,] and
(e)a deduction under section 1219 of CTA 2009 (expenses of management of a company's investment business).
Textual Amendments
F1S. 860(d) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 228
861Linked personsU.K.
(1)In this Chapter references to a person linked to L are to a person who is—
(a)a partner of L,
(b)an associate of L, or
(c)an associate of a partner of L.
(2)“Associate” must be read in accordance with section 882 (relatives, settlements, persons controlling bodies, joint owners etc).
862Lease, lessee, lessor and rentU.K.
(1)This section applies for the purposes of this Chapter.
(2)“Lease” includes—
(a)an agreement for a lease, and
(b)any tenancy.
(3)“Lease” does not include a mortgage.
(4)A reference to a lessee or lessor—
(a)is to be read in accordance with subsections (2) and (3), and
(b)includes a reference to the successors in title of a lessee or lessor.
(5)“Rent” includes a payment by a tenant for work to maintain or repair leased premises which the lease does not require the tenant to carry out; and “premises” here includes land.
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