Statute
Section 1269 — Corporation Tax Act 2009: Interpretation of sections 1267 and 1268
Text of the provision Official document
Interpretation of sections 1267 and 1268 1269 In sections 1267 and 1268—
a “ profit-sharing arrangements ” means the rights of the partners to share in the profits of the trade or property business (as the case requires),
and b references to the date on which the new basis was adopted are to the first day of the first period of account for which it was adopted.
Official source: legislation.gov.uk
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