42 Restrictions on RPDT reliefs
Finance Act 2022 (2022 c 3) | Legislation

42  Restrictions on RPDT reliefs

(1)     For the purposes of section 38, the amount that may be deducted in respect of C and E for an accounting period may not exceed the relevant maximum.

(2)     In a case where the calculation of A+B in section 38 gives an amount in respect of the RP developer that is less than or equal to the RP developer's

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