Policy paper

Income Tax and Corporation Tax: relief for businesses contributing to a partnership funding flood defence scheme

This Tax Information and Impact Note is about relief for businesses contributing to a partnership funding flood defence scheme.

Documents

Income Tax and Corporation Tax: relief for businesses contributing to a partnership funding flood defence scheme

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Details

The measure will ensure that contributions by a business of money or services to a Flood and Coastal Erosion Risk Management Research partnership funding scheme will be deductible from the profits of the business for Corporation Tax or Income Tax purposes.

Published 10 December 2014