Just and reasonable apportionment
3139.Section 1241(2) requires a “just and reasonable” apportionment. Section 579(5) of ICTA does not specify the basis of apportionment. See Change 12 in Annex 1.
Corporation Tax Act 2009
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- 2009 c. 4
- Explanatory Notes
- Commentary on Sections
- Part 16
- Overview
- Chapter 3
- Sections 1239 to 1243
- Just and reasonable apportionment
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