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 701A
Power to make regulations where accounting standards change
Section 701A gives the Treasury the power to make regulations adjusting the corporation tax rules on derivative contracts (Part 7) when changes in accounting standards alter how companies recognise amounts for accounting purposes.
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.