Section 1224 Accounting period to which expenses are referable
United Kingdom
(1)
Sections 1225 to F11227A explain which is the accounting period to which expenses of management are referable.
(2)
But those sections do not affect any provision—
(a)
in Chapter 3, or
(b)
elsewhere in the Corporation Tax Acts,
which provides for amounts to be treated as expenses of management referable to an accounting period.
Annotations
Textual amendments
- F1
Word in s. 1224(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 17 paras. 4(4)(a), 6
Notes on Chapter 2
Modifications
- C1
Pt. 16 Ch. 2 modified by 2010 c. 4, s. 676AJ(2) (as inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 75)