Revenue Note for Guidance

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Revenue Note for Guidance

CHAPTER 3

Corporation tax reliefs

Overview

Chapter 3 of Part 15 provides relief from corporation tax in respect of investment in renewable energy generation (section 486B), for certain start-up companies (section 486C) and also credit for the bank levy (section 487).

486 Corporation tax: relief for gifts to First Step

Section 486 repealed by section 848A(13) (inserted by FA 2001 section 45) with effect from 6 April 2001.

Relevant Date: Finance Act 2019