# The Building Societies (Accounts and Related Provisions) Regulations 1987, Paragraph 6: Taxation


(1) The basis on which the charge for United Kingdom corporation tax, deferred tax and United Kingdom income tax is computed shall be stated.
(2) Particulars shall be given of any special circumstances which affect liability in respect of taxation of profits, income or capital gains for the financial year or liability in respect of taxation of profits, income or capital gains for succeeding financial years.
(3) The following amounts shall be stated—
(a) the amount of the charge for United Kingdom corporation tax;
(b) if that amount would have been greater but for relief from double taxation, the amount which it would have been but for such relief; and
(c) the amount of the charge for taxation imposed outside the United Kingdom on profits, income and (so far as charged to the income and expenditure account) capital gains.

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Source: https://www.legislation.gov.uk/uksi/1987/2072/schedule/4/paragraph/6 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-4/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.