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Legislation

Corporation Tax Act 2009

Crossheading Adjustments on change of accounting basis

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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

Corporation Tax Act 2009
Chapter 4 Further provision about credits and debits to be brought into account

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

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