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Contents

Legislation
Corporation Tax Act 2010

Crossheading Miscellaneous

  • Section 356I Adjustments
  • Section 356IA Orders
  1. Miscellaneous
  2. Adjustments

Section 356I | Adjustments

From legislation.gov.uk

(1)This section applies if there is any alteration in a company's adjusted ring fence profits for an accounting period after this Chapter has effect in relation to the profits.

(2)Any necessary adjustments to the operation of this Chapter (whether in relation to the profits or otherwise) are to be made (including any necessary adjustments to the effect of section 356D on the profits or to the calculation of the amount to be carried forward under section 356DA).

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