Finance Act, 1958


45.—The necessary apportionments as respects corporation profits tax shall be made where arrangements having the force of law by virtue of section 44 of this Act apply to the unexpired portion of an accounting period current at a date specified by the arrangements, and any such apportionment shall be made in proportion to the number of months or fractions of months in the part of the relevant accounting period before the said date and in the remaining part thereof respectively.