- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2009
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878Exclusion of credits or debits brought into account under other provisions
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adran has no associated
Nodiadau Esboniadol
(1)A credit or debit is not required to be brought into account under this Chapter so far as a credit or debit representing the accounting difference in question is brought into account for tax purposes under a provision specified in subsection (2).
(2)Those provisions are—
(a)section 723 (revaluation),
(b)section 725 (reversal of previous accounting loss), or
(c)section 732 (reversal of previous accounting gain).
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