Chapter BIM24850
Published date | 22 November 2013 |
Record Number | BIM24850 |
S153-S155 Corporation Tax Act 2009
A statutory body which:
- is concerned with marketing of agricultural products or ensuring price stability, and
- is required under a government approved scheme to pay the whole or part of its trading surplus into a reserve fund
is allowed a deduction in computing its trading profits for the sums it pays into the reserve fund out of its trading profits provided the fund satisfies certain conditions. The conditions are that:
- no sum may be withdrawn from the fund without authority or consent from a minister or government department
- if money has been paid to the body by a minister or department and is repayable, sums in the fund must be applied in making repayments
- the fund is reviewed by a minister at fixed intervals and if the fund appears to exceed what is...
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