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Legislation

Corporation Tax Act 2010

Crossheading Income and matching expense in different accounting periods

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Section 383 Income and matching expense in different accounting periods
Section 384 Amount of income and expense
Section 385 No carry back of loss against the income
Section 386 Relief for expense otherwise giving rise to carried forward loss

Chapter 3 Sales of lessors: leasing business carried on by a company alone
Crossheading Income and matching expense in different accounting periods

Crossheading Income and matching expense in different accounting periods

From legislation.gov.uk

Contents

Section 383 Income and matching expense in different accounting periods
Section 384 Amount of income and expense
Section 385 No carry back of loss against the income
Section 386 Relief for expense otherwise giving rise to carried forward loss