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Corporation Tax Act 2009
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Corporation Tax Act 2009, Section 319 is up to date with all changes known to be in force on or before 23 December 2024. 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.
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Valid from 01/04/2009
319General power to make regulations about changes in accounting policyU.K.
This section has no associated Explanatory Notes
(1)The Treasury may by regulations make provision for cases where there is a change of accounting policy in drawing up a company's accounts from one period of account to the next which affects the amounts to be brought into account for accounting purposes in respect of the company's loan relationships.
(2)The regulations may provide for any credits or debits which would otherwise be brought into account for the purposes of this Part—
(a)not to be brought into account,
(b)to be brought into account only to a prescribed extent, or
(c)to be brought into account over a prescribed period or in prescribed circumstances.
(3)Regulations under this section may, in particular, modify the operation of sections 315 to 318.
(4)The regulations may make—
(a)different provision for different cases, and
(b)incidental, supplemental, consequential and transitional provision and savings.
(5)The regulations may apply to periods of account beginning before they are made, but not earlier than the beginning of the calendar year in which they are made.
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