Section 1224 — Corporation Tax Act 2009: Accounting period to which expenses are referable

Accounting period to which expenses are referable 1224 1 Sections 1225 to 1227A explain which is the accounting period to which expenses of management are referable.

2 But those sections do not affect any provision—

a in Chapter 3, or b elsewhere in the Corporation Tax Acts, which provides for amounts to be treated as expenses of management referable to an accounting period.