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Legislation

Corporation Tax Act 2010

Chapter 4 Supplementary provisions

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Section 930 Pre-26 November 1996 schemes and post-25 November 1996 schemes
Section 931 Time apportionment where periods of account do not coincide
Section 932 Periods of account and related periods of account and accounting periods
Section 933 Connected persons
Section 934 Assets which represent the leased asset
Section 935 Parent undertakings and consolidated group accounts
Section 936 Assessments and adjustments
Section 937 Interpretation of Part

Chapter 4 · Supplementary provisions
Assessments and adjustments

Section 936 | Assessments and adjustments

From legislation.gov.uk

All such assessments and adjustments must be made as are necessary to give effect to this Part.