Chapter 4 Supplementary provisions
United Kingdom
- 930Pre-26 November 1996 schemes and post-25 November 1996 schemes
- 931Time apportionment where periods of account do not coincide
- 932Periods of account and related periods of account and accounting periods
- 933Connected persons
- 934Assets which represent the leased asset
- 935Parent undertakings and consolidated group accounts
- 936Assessments and adjustments
- 937Interpretation of Part