# Finance (No. 2) Act 2023, Cross-border allocation of deferred tax expense




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Source: https://www.legislation.gov.uk/ukpga/2023/30/chapter/5/crossheading/crossborder-allocation-of-deferred-tax-expense (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/chapter-5/crossheading-crossborder-allocation-of-deferred-tax-expense
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.