2477.This section lists, for the purposes of this Chapter, the deductions by way of “relevant corporation tax relief”. It is based on section 779(13) of ICTA.
2478.Paragraph (a)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 Change 4in Annex 1. The same change is being made in sections 851, 860, 864, 880, 883 and 886.
Introduction Overview Overview Section 837: Relevant corporation tax relief