Section 1172 Apportionment to different periodsC1C2
United Kingdom
(1)
Any apportionment to different periods which falls to be made under the Corporation Tax Acts is to be made on a time basis according to the respective lengths of the periods.
(2)
Subsection (1) is subject to any provision to the contrary.
Annotations
Modifications
- C1
S. 1172 applied (with effect in accordance with s. 33(9)(10) of the amending Act) (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 33(12)
- C2
S. 1172 applied (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 194(5)(a)