{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-52",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-52.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/52",
  "kind": "section",
  "number": "52",
  "heading": "Apportionment etc of profits and losses to accounting period",
  "text": "(1) This section applies if a period of account of a trade does not coincide with an accounting period.\n(2) Any of the following steps may be taken if they are necessary in order to arrive at the profits or losses of the accounting period—\n(a) apportioning the profits or losses of a period of account to the parts of that period falling in different accounting periods, and\n(b) adding the profits or losses of a period of account (or part of a period) to profits or losses of other periods of account (or parts).\n(3) The steps must be taken by reference to the number of days in the periods concerned.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/52",
    "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."
}