Statute
Section 1217CK — Corporation Tax Act 2009: No account to be taken of amount if unpaid
Text of the provision Official document
No account to be taken of amount if unpaid 1217CK 1 In determining for the purposes of this Chapter the amount of costs incurred on a video game at the end of a period of account, ignore any amount that has not been paid 4 months after the end of that period.
2 This is without prejudice to the operation of section 1217BD (when costs are taken to be incurred).
Official source: legislation.gov.uk
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