Corporation Tax Act 2009 (c. 4)

Part 16 U.K. Companies with investment business

Chapter 2 U.K. Management expenses

Modifications etc. (not altering text)

C1 Pt. 16 Ch. 2 modified by 2010 c. 4, s. 676AJ(2) (as inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 75)

Accounting period to which expenses are referable U.K.

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

(1) Sections 1225 to [F1 1227A] 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.

Textual Amendments

F1 Word in s. 1224(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 17 paras. 4(4)(a), 6