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Legislation

Corporation Tax Act 2009

Crossheading Adjustments on change of accounting basis

Find in this level

Section 613 Introduction to sections 614 and 615
Section 614 Change of basis of accounting involving change of value
Section 615 Change of accounting policy after ceasing to be party to derivative contract

Chapter 4 Further provision about credits and debits to be brought into account
Crossheading Adjustments on change of accounting basis

Crossheading Adjustments on change of accounting basis

From legislation.gov.uk

Contents

Section 613 Introduction to sections 614 and 615
Section 614 Change of basis of accounting involving change of value
Section 615 Change of accounting policy after ceasing to be party to derivative contract