# Income and Corporation Taxes Act 1988, Chapter III: CORPORATION TAX: BASIS OF ASSESSMENT ETC

Extent: E+W+S+N.I.



---
Source: https://www.legislation.gov.uk/ukpga/1988/1/part/IV/chapter/III (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/part-IV/chapter-III
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.