Introduction Overview Overview Section 860: Relevant corporation tax relief
2548.This section defines deductions by way of relevant corporation tax relief. It is based on sections 779(13) and 780(1) of ICTA.
2549.This section omits references to a profession and to a vocation where the source legislation refers to the carrying on by a company of a trade, profession or vocation. See the commentary on section 837 and Change 4 in Annex 1.