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Division IFRIC 23 UNCERTAINTY OVER INCOME TAX TREATMENTSF1

United Kingdom Repealed

Original text. Later amendments are not shown.

  1. IFRIC 23UNCERTAINTY OVER INCOME TAX TREATMENTS
  2. Appendix AApplication Guidance
  3. Appendix BEffective date and transition
  4. Appendix CDivision Appendix C

Annotations

Textual amendments

F1

Regulation revoked (31.12.2020) by S.I. 2019/685, Sch. 2 para. 63 (as inserted by The Statutory Auditors, Third Country Auditors and International Accounting Standards (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/1392), regs. 1(2), 12(b)) (with transitional provision in reg. 20(2)); 2020 c. 1, Sch. 5 para. 1(1)