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Legislation

Corporation Tax Act 2009

Crossheading Adjustment on change of basis

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Section 261 Adjustment on change of basis
Section 262 Giving effect to positive and negative adjustments

Chapter 5 Profits of property businesses: other rules about receipts and deductions
Crossheading Adjustment on change of basis

Crossheading Adjustment on change of basis

From legislation.gov.uk

Contents

Section 261 Adjustment on change of basis
Section 262 Giving effect to positive and negative adjustments