Direct Tax Acts, Finance Act 2014
487 Corporation tax: credit for bank levyFA92 s45; FA95 s56; FA97 s146(1) and Sch9 PtI par16(1); FA12 s54 and Sch1(22); FA13 s105 and Sch2(1)(f)
(1) (a) In this section –
“accounting profit” mean...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.