262 Giving effect to positive and negative adjustments
Corporation Tax Act 2009 (2009 c 4) | Legislation

262  Giving effect to positive and negative adjustments

(1)     An amount by way of adjustment must be calculated in accordance with section 182, which applies in relation to a UK property business as it applies in relation to a trade.

(2)     If the amount produced by the calculation is positive—

(a)     the amount is brought into account as a receipt in calculating the profits of the UK property

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