- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Corporation Tax Act 2009
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Changes over time for: Section 46
Version Superseded: 17/07/2012
Alternative versions:
- 01/04/2009- Amendment
- 21/07/2009
Point in time - 17/07/2012- Amendment
Status:
Point in time view as at 21/07/2009. This version of this provision has been superseded.
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Corporation Tax Act 2009, Section 46 is up to date with all changes known to be in force on or before 30 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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46Generally accepted accounting practiceU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)The profits of a trade must be calculated in accordance with generally accepted accounting practice, subject to any adjustment required or authorised by law in calculating profits for corporation tax purposes.
(2)This does not—
(a)require a company to comply with the requirements of the Companies Act 2006 (c. 46) or subordinate legislation made under that Act except as to the basis of calculation, or
(b)impose any requirements as to audit or disclosure.
(3)This section does not affect any provisions of the Corporation Tax Acts—
(a)relating to the calculation of the profits of—
(i)Lloyd's underwriters, or
(ii)the life assurance business of insurance companies, or
(b)otherwise laying down special rules for the calculation of the profits of a particular description of business.
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