Chapter 8 Further adjustments
United Kingdom
- Covered taxes less than nil
- Additional top-up amounts on recalculations
- Restructuring of groups
- Elections in relation to investment entities
- Other adjustments
Notes on Part 3
Modifications
- C1
Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)