Corporation Tax Act 2010 (c. 4)

Part 24 U.K. Corporation Tax Acts definitions etc

Chapter 5 U.K. Other Corporation Tax Acts provisions

1172 Apportionment to different periods U.K.

(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.

Modifications etc. (not altering text)

C1 S. 1172 applied (with effect in accordance with s. 33(9)(10) of the amending Act) (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 33(12)

C2 S. 1172 applied (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 194(5)(a)