# The Building Societies (Accounts and Related Provisions) Regulations 1992, Paragraph 16: Taxation


(1) The basis on which the charge for United Kingdom corporation tax and deferred 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.
(4) The amounts specified in subparagraph (3) shall be stated separately in respect of each of the amounts shown under items 13 and 18 in Part I of Schedule 1, and under items 13 and 20 in Part II of that Schedule.

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Source: https://www.legislation.gov.uk/uksi/1992/359/schedule/5/paragraph/16 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-5/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.