Other adjustments Other adjustments
United Kingdom
- 216Election where assets and liabilities adjusted to fair value for tax purposes
- 217Post filing adjustments of covered taxes
- 218Effect of rate changes to deferred tax expense
- 219Adjustment where covered taxes not paid
Notes on Part 3
Modifications
- C1
Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)