Dealing with deferred tax assets etc Dealing with deferred tax assets etc

United Kingdom

1. 182Total deferred tax adjustment amount
2. 183Qualifying foreign tax credits (substitute loss carry forward assets)
3. 183AAlternative to section 183 where carry forward of credits not permitted
4. 184Recaptured deferred tax liabilities
5. 185Inclusion of existing deferred tax assets and liabilities on entry into regime
6. 186Deferred tax assets recorded at less than minimum rate
7. 187Election for losses to be treated as special loss deferred tax assets
8. 188Further provision about elections under section 187