Related Commentary  Related HMRC Manuals

1119  The definitions referred to in section 1118(2) are–

“accounting date” means the date to which a company makes up its accounts,

“accounting period” is to be read in accordance with Chapter 2 of Part 2 of CTA 2009,

“Act” includes Northern Ireland legislation,

“allowable loss”, in relation to corporation tax in respect of chargeable gains, has the same meaning as in TCGA 1992 (see section 288(1) of that Act),

“authorised unit trust” has the same meaning as in Chapter 2 of Part 13 (see sections 616 and 619),

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