Part 16

Companies with investment business
Chapter 2

Management expenses

Accounting period to which expenses are referable

Accounting period to which expenses are referable
1224
1
Sections 1225 to 1227A explain which is the accounting period to which expenses of management are referable.
2
But those sections do not affect any provision—
a
in Chapter 3, or
b
elsewhere in the Corporation Tax Acts,
which provides for amounts to be treated as expenses of management referable to an accounting period.
Pt. 16 Ch. 2 modified by 2010 c. 4, s. 676AJ(2) (as inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 75)
Word in s. 1224(1) substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 17 paras. 4(4)(a), 6