872 Adjustments in respect of change
Corporation Tax Act 2009 (2009 c 4) | Legislation

Change of policy involving change of value

872  Adjustments in respect of change

(1)     This section and section 873 apply if—

(a)     as a result of the change of accounting policy there is a difference (“the accounting difference”) between—

(i)     the accounting value of an intangible fixed asset of the company at the end of the earlier period, and

(ii)

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