B2.210 Receipts From Industrial Development Grants

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Commentary

Business tax

The receipt of certain grants will often need to be reflected when calculating the profits of the trade. This will apply if the grant is made under either¹:

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•�� Industrial Development Act 1982, ss 7 or 8, or
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•�� Industrial Development (Northern Ireland) Order 1982 arts 7, 9 or 30

However,

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E4.507S Operation of the charge on securities with artificially enhanced market value

I9.421 Situs of simple contract debts for IHT

B5.123 BPS—negligible value claims

A1.810 Limitation

B5.812A Particular charitable bodies

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