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Corporation Tax Act 2010

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This is the original version (as it was originally enacted).

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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