Part 3 U.K.Income tax, corporation tax and capital gains tax

Chapter 2 U.K.Corporation tax: general

Accounting practice U.K.

F1 51Use of different accounting practices within a group of companies U.K.

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Textual Amendments

F1 S. 51 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 425, Sch. 3 Pt. 1 (with Sch. 2)