82 Contributions to local enterprise organisations or urban regeneration companies
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Contributions to local enterprise organisations or urban regeneration companies

82  Contributions to local enterprise organisations or urban regeneration companies

(1)     This section applies if a person carrying on a trade (“the contributor”) incurs expenses in making a contribution (whether in cash or in kind)—

(a)     to a local enterprise organisation (see section 83), or

(b)     to an urban regeneration company (see section 86),

and a deduction would not otherwise be allowable for the expenses in calculating

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