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Legislation

Corporation Tax Act 2009

Crossheading Accounting rules and definitions

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Section 716 “Recognised” amounts and “GAAP-compliant accounts”
Section 717 Companies without GAAP-compliant accounts
Section 718 GAAP-compliant accounts: reference to consolidated group accounts
Section 719 Accounting value

Chapter 1 Introduction
Crossheading Accounting rules and definitions

Crossheading Accounting rules and definitions

From legislation.gov.uk

Contents

Section 716 “Recognised” amounts and “GAAP-compliant accounts”
Section 717 Companies without GAAP-compliant accounts
Section 718 GAAP-compliant accounts: reference to consolidated group accounts
Section 719 Accounting value