# Corporation Tax Act 2009, Section 878: Exclusion of credits or debits brought into account under other provisions


(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).
(2) Those provisions are—
(a) section 723 (revaluation),
(b) section 725 (reversal of previous accounting loss), or
(c) section 732 (reversal of previous accounting gain).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/878 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-878
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.