[1112G Meaning of “going concern”]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1112G  Meaning of “going concern”]

[(1)     For the purposes of section 1112F, a company is a going concern if—

(a)     its latest published accounts were prepared on a going concern basis, and

(b)     nothing in those accounts indicates that they were prepared on that basis only because of an entitlement or expected entitlement to a credit or relief under this Part.

(2)     But a company is not

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