Statute
Section 1172 — Corporation Tax Act 2010: Apportionment to different periods
Text of the provision Official document
Apportionment to different periods 1172 1 Any apportionment to different periods which falls to be made under the Corporation Tax Acts is to be made on a time basis according to the respective lengths of the periods.
2 Subsection (1) is subject to any provision to the contrary.
Official source: legislation.gov.uk
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