1225 Accounts conforming with GAAP
Corporation Tax Act 2009 (2009 c 4) | Legislation

1225  Accounts conforming with GAAP

(1)     If—

(a)     expenses of management are debited in accounts drawn up by a company for a period of account,

(b)     the treatment of those expenses in those accounts is in accordance with generally accepted accounting practice, and

(c)

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