Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 1307
Apportionment etc. of miscellaneous profits and losses to accounting period
Section 1307 deals with how miscellaneous profits and losses chargeable to corporation tax are apportioned when a company's period of account does not match its accounting period.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.