Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Corporation Tax Act 2009

Crossheading Adjustment on change of basis

Find in this level

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

Corporation Tax Act 2009
Chapter 5 Profits of property businesses: other rules about receipts and deductions

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

Privacy Cookies Terms