613 Introduction to sections 614 and 615
Corporation Tax Act 2009 (2009 c 4) | Legislation

Adjustments on change of accounting [basis]

613  Introduction to sections 614 and 615

[(1)     Sections 614 and 615 (adjustments on change of accounting basis) apply if—

(a)     a company changes, from one period of account or accounting period to the next, the basis of accounting on which credits and debits relating to its derivative contracts or any of them are calculated

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