| CIRD12510 |
Introduction |
| CIRD12530 |
Expenditure charged to the profit and loss account as it accrues |
| CIRD12550 |
Abortive expenditure on realisation |
| CIRD12560 |
Accounting losses in respect of the reversal of previous accounting gains |
| CIRD12580 |
Mostly relevant where expenditure written off as incurred |
| CIRD12600 |
Disallowance of expenditure: entertaining and gifts |
| CIRD12610 |
Disallowance of expenditure: criminal payments |
| CIRD12620 |
Disallowance of expenditure: cars with carbon dioxide emissions above set levels |
| CIRD12630 |
Disallowance of expenditure: employer-financed retirement benefit schemes |
| CIRD12640 |
Deferral of deduction: payment of pension contributions delayed |
| CIRD12650 |
Deferral of deduction: payment of remuneration delayed |
| CIRD12660 |
Deferral of deduction: payment of royalties to related party delayed |
| CIRD12670 |
Debt impairment losses and bad debts |
