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Legislation

Corporation Tax Act 2009

Crossheading Mark to market

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Section 185 Change from realisation basis to mark to market
Section 186 Election for spreading if section 185 applies
Section 187 Transfer of insurance business

Chapter 14 Adjustment on change of basis
Crossheading Mark to market

Crossheading Mark to market

From legislation.gov.uk

Contents

Section 185 Change from realisation basis to mark to market
Section 186 Election for spreading if section 185 applies
Section 187 Transfer of insurance business