# Corporation Tax Act 2009, Section 1216CK: No account to be taken of amount if unpaid

Extent: E+W+S+N.I.

(1) In determining for the purposes of this Chapter the amount of costs incurred on a relevant programme at the end of a period of account, ignore any amount that has not been paid 4 months after the end of that period.
(2) This is without prejudice to the operation of section 1216BD (when costs are taken to be incurred).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1216CK (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1216CK
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.