Corporation Tax Act 2010 section 936

Assessments and adjustments

Section 936 requires that all necessary assessments and adjustments are made to give effect to the leasing arrangements provisions in this Part of the Act.

• All assessments needed to implement the leasing provisions in this Part must be carried out.
• All adjustments needed to implement the leasing provisions in this Part must be carried out.
• This applies to assessments and adjustments made by both HMRC and the taxpayer.
• The section acts as a general enabling provision ensuring nothing is overlooked in applying the rules in this Part.