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Legislation
Corporation Tax Act 2009

Crossheading Supplementary

  • Section 1217BB Income from the video game
  • Section 1217BC Costs of the video game
  • Section 1217BD When costs are taken to be incurred
  • Section 1217BE Estimates
  1. Supplementary
  2. Estimates

Section 1217BE | 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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