1307 Apportionment etc of miscellaneous profits and losses to accounting period
Corporation Tax Act 2009 (2009 c 4) | Legislation

1307  Apportionment etc of miscellaneous profits and losses to accounting period

(1)     This section applies if—

(a)     income is chargeable to corporation tax under or by virtue of any provision to which [section 1173 of CTA 2010] applies, and

(b)     any period for which accounts are drawn up (a “period

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