Valid from 01/04/2009

Part 16 U.K. Companies with investment business

Chapter 2 U.K. Management expenses

Accounting period to which expenses are referable U.K.

1224 Accounting period to which expenses are referable U.K.

(1) Sections 1225 to 1227 explain which is the accounting period to which expenses of management are referable.

(2) But those sections do not affect any provision—

(a) in Chapter 3, or

(b) elsewhere in the Corporation Tax Acts,

which provides for amounts to be treated as expenses of management referable to an accounting period.