# Income and Corporation Taxes Act 1988, Paragraph 16

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

For the purposes of section 13AB and this Schedule, a non-corporate distribution made by a company otherwise than in an accounting period of the company shall be treated as made in the next accounting period of the company.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/A2/paragraph/16 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-A2/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.