# Corporation Tax Act 2009, Paragraph 714


In section 948(2) (meaning of “accounting period”) for the words from “section” to “assessment)” substitute “ Chapter 2 of Part 2 of CTA 2009 (accounting periods) ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/714 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-714
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.