# Corporation Tax Act 2009, Section 1224: Accounting period to which expenses are referable

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

(1) Sections 1225 to 1227A 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.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1224 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1224
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.