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Cross-border allocation of deferred tax expense Cross-border allocation of deferred tax expenseF1

  1. 181BCross-border allocation of deferred tax assets and liabilities

Annotations

Textual amendments

F1

S. 181B and cross-heading inserted (with effect in accordance with Sch. 4 para. 72(4) of the amending Act) by Finance Act 2025 (c. 8), Sch. 4 paras. 28, 72(4)

Notes on Part 3

Modifications

C1

Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)