{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1172",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-1172.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/1172",
  "kind": "section",
  "number": "1172",
  "heading": "Apportionment to different periods",
  "text": "(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.\n(2) Subsection (1) is subject to any provision to the contrary.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 1172 applied (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 194(5)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/1172",
    "retrieved_at": "2026-10-29T09:10:29.433154+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."
}