{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-878",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-878.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/878",
  "kind": "section",
  "number": "878",
  "heading": "Exclusion of credits or debits brought into account under other provisions",
  "text": "(1) A credit or debit is not required to be brought into account under this Chapter so far as a credit or debit representing the accounting difference in question is brought into account for tax purposes under a provision specified in subsection (2).\n(2) Those provisions are—\n(a) section 723 (revaluation),\n(b) section 725 (reversal of previous accounting loss), or\n(c) section 732 (reversal of previous accounting gain).",
  "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/878",
    "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."
}