Corporation Tax Act 2010 section 931

Time apportionment where periods of account do not coincide

Section 931 deals with how to calculate the lessor's accountancy rental earnings when the lessor's accounting period does not match the accounting period of a connected person or the period covered by the group's consolidated accounts.

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.