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Legislation
Corporation Tax Act 2009

Crossheading Supplementary

  • Section 1190 Income from the film
  • Section 1191 Costs of the film
  • Section 1192 When costs are taken to be incurred
  • Section 1193 Pre-trading expenditure
  • Section 1194 Estimates
  1. Supplementary
  2. Estimates

Section 1194 | Estimates

From legislation.gov.uk

Estimates for the purposes of this Chapter must be made as at the balance sheet date for each period of account, on a just and reasonable basis taking into consideration all relevant circumstances.

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