Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

Building societies: application of CT: rents payable

Rents payable and other amounts allowable under CTA2009/S62 (formerly ICTA88/S87 (1)) are deductible in computing the Case I liability subject to normal principles.