Corporation tax

Apportionment of income to accounting period

Legislation/Regulatory – CTA2009 s. 1307, Sch. 2, para. 143
HMRC Guidance – CTM01405

Apportionment of losses to accounting period

Legislation/Regulatory – CTA2009 s. 1307, Sch. 2, para. 143

Calculation of losses

Legislation/Regulatory – CTA2009 s. 1306

Overview

Legislation/Regulatory – CTA2009 s. 932

Priority rules

Legislation/Regulatory – CTA2009 s. 982

Relief

Legislation/Regulatory – FA2015 s. 22