307 General principles about the bringing into account of credits and debits
Corporation Tax Act 2009 (2009 c 4) | Legislation

General principles about the bringing into account of credits and debits

307  General principles about the bringing into account of credits and debits

(1)     This Part operates by reference to the accounts of companies and amounts recognised for accounting purposes.

(2)     The general rule is that the amounts to be brought into account by

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