CTM49440 - 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.
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.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey.