# Corporation Tax Act 2009, Section 1194: Estimates


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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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1194 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1194
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.