Statute
Section 961A — Corporation Tax Act 2009: Meaning of “the relevant tax year”
Text of the provision Official document
Meaning of “the relevant tax year” 961A In sections 960 and 961, “ the relevant tax year ” in relation to an amount of estate income, means the tax year in which the amount of estate income would be treated as arising if—
a the references in this Chapter to accounting periods were references to tax years, and b section 950(3) (apportionment between accounting periods) were ignored.
Official source: legislation.gov.uk
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