Chapter 9A Untaxed amountsF1
- Introduction
- Allocation of untaxed amounts
- How to determine number of employees and tangible fixed assets values
- Joint ventures
- References to responsible members
Annotations
Textual amendments
- F1
Pt. 3 Ch. 9A inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 5, 10
Notes on Part 3
Modifications
- C1
Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)