873 Effect of application of section 872 in later period and subsequently
Corporation Tax Act 2009 (2009 c 4) | Legislation

873  Effect of application of section 872 in later period and subsequently

(1)     A credit or debit that is required to be brought into account under section 872 is treated as arising at the beginning of the later period (“the relevant time”).

(2)     If a credit

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