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Corporation Tax Act 2010
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- UK Public General Acts
- 2010 c. 4
- Part 24
- Chapter 5
- Section 1172
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1172Apportionment to different periods
This section has no associated Explanatory Notes
(1)Any apportionment to different periods which falls to be made under the Corporation Tax Acts is to be made on a time basis according to the respective lengths of the periods.
(2)Subsection (1) is subject to any provision to the contrary.
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