Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Section 375 is up to date with all changes known to be in force on or before 04 March 2025. 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.
(1)This section applies if—
(a)at any time any of sections 360 to 369 has applied for determining the amounts to be taken into account in calculating the profits or losses of the company for corporation tax purposes, and
(b)subsequently conditions A, B and C in section 373 are met.
(2)If this section applies—
(a)the amounts mentioned in subsection (1)(a), and
(b)any other amounts which, as a result of section 373, are to be taken into account in calculating the profits or losses of the company for corporation tax purposes,
are subject to such adjustments as are just and reasonable.
(3)All such assessments and adjustments of assessments are to be made as are necessary to give effect to this section.
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