{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1224",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1224.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1224",
  "kind": "section",
  "number": "1224",
  "heading": "Accounting period to which expenses are referable",
  "text": "(1) Sections 1225 to 1227A explain which is the accounting period to which expenses of management are referable.\n(2) But those sections do not affect any provision—\n(a) in Chapter 3, or\n(b) elsewhere in the Corporation Tax Acts,\nwhich provides for amounts to be treated as expenses of management referable to an accounting period.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 1224(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 17 paras. 4(4)(a), 6"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1224",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}