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Corporation Tax Act 2010
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348Adjustments
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(1)This section applies if there is any alteration in a company’s adjusted ring fence profits for an accounting period after this Chapter has had effect in relation to the profits.
(2)Any necessary adjustments to the operation of this Chapter (whether in relation to the profits or otherwise) are to be made (including any necessary adjustments to the effect of section 333 on the profits or to the calculation of the company’s pool of field allowances for a subsequent accounting period).
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