Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 Schedule 22 paragraph 4
Computing profits for Schedule 22
Paragraph 4 sets out how a company's profits for a given period are to be determined for the purposes of Schedule 22, by reducing its income by the taxes borne or payable in that period.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.