Chapter 10 Definitions etc
United Kingdom
- Introduction
- Meaning of “entity” etc
- Provision relating to location of entities
- Ownership of entities
- Financial statements and accounting period
- Miscellaneous
Notes on Part 3
Modifications
- C1
Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)