Statute
Section 878 — Corporation Tax Act 2009: Exclusion of credits or debits brought into account under other provisions
Text of the provision Official document
Exclusion of credits or debits brought into account under other provisions 878 1 A credit or debit is not required to be brought into account under this Chapter so far as a credit or debit representing the accounting difference in question is brought into account for tax purposes under a provision specified in subsection (2).
2 Those provisions are—
a section 723 (revaluation),
b section 725 (reversal of previous accounting loss), or c section 732 (reversal of previous accounting gain).
Official source: legislation.gov.uk
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