10 Further provision about super-deductions etc
Finance Act 2021 (2021 c 26) | Legislation

10  Further provision about super-deductions etc

(1)     Sections 11 to 14 contain further provision in connection with super-deductions and SR allowances.

(2)     Section 11 contains provision that modifies the percentage that as a result of section 9(1)(b) would otherwise apply to—

(a)     super-deduction expenditure incurred in a chargeable period that ends on or after 1 April 2023;

(b)     an

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