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Legislation

Corporation Tax Act 2009

Crossheading Change of policy involving change of value

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Section 872 Adjustments in respect of change
Section 873 Effect of application of section 872 in later period and subsequently

Chapter 15 Adjustments on change of accounting policy
Crossheading Change of policy involving change of value

Crossheading Change of policy involving change of value

From legislation.gov.uk

Contents

Section 872 Adjustments in respect of change
Section 873 Effect of application of section 872 in later period and subsequently