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Legislation

Corporation Tax Act 2009

Crossheading Miscellaneous profits and losses

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Section 1306 Losses calculated on same basis as miscellaneous income
Section 1307 Apportionment etc of miscellaneous profits and losses to accounting period

Chapter 2 Other general rules
Crossheading Miscellaneous profits and losses

Crossheading Miscellaneous profits and losses

From legislation.gov.uk

Contents

Section 1306 Losses calculated on same basis as miscellaneous income
Section 1307 Apportionment etc of miscellaneous profits and losses to accounting period