Statute
Section 382 — Corporation Tax Act 2009: Company partners using fair value accounting
Text of the provision Official document
Company partners using fair value accounting 382 1 This section applies if a company partner uses fair value accounting in relation to its interest in the firm.
2 The credits and debits to be brought into account by the company partner under section 380(3) are to be determined on the basis of fair value accounting.
Official source: legislation.gov.uk
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