Chapter 1 General transitional safe harbour electionF1

United Kingdom

1. 3Election
2. 4Qualified financial statements and basis of calculations
3. 4AAccounts or statements reflecting purchase price accounting adjustments
4. 5Qualifying income tax expense
5. 6Adjustments
6. 6ADeduction and non-inclusion arrangements and duplicate loss arrangements
7. 6BDuplicate tax recognition arrangements
8. 7Threshold test
9. 8Simplified effective tax rate test
10. 9Routine profits test