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Legislation
Corporation Tax Act 2009

Crossheading Calculation of partners' shares

  • Section 1259 Calculation of firm's profits and losses
  • Section 1260 Section 1259: supplementary
  • Section 1261 Accounting periods of firms
  • Section 1262 Allocation of firm's profits or losses between partners
  • Section 1263 Profit-making period in which some partners have losses
  • Section 1264 Loss-making period in which some partners have profits
  • Section 1264A Excess profit allocation to non-individual partners etc
  • Section 1265 Apportionment of profit share between partner's accounting periods
  1. Corporation Tax Act 2009
  2. /
  3. /Part 17 Partnerships

Crossheading Calculation of partners' shares

From legislation.gov.uk

Contents

  1. Section 1259 Calculation of firm's profits and losses
  2. Section 1260 Section 1259: supplementary
  3. Section 1261 Accounting periods of firms
  4. Section 1262 Allocation of firm's profits or losses between partners
  5. Section 1263 Profit-making period in which some partners have losses
  6. Section 1264 Loss-making period in which some partners have profits
  7. Section 1264A Excess profit allocation to non-individual partners etc
  8. Section 1265 Apportionment of profit share between partner's accounting periods
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