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Part 2 Untaxed amounts: international expansion of groupsF1

  1. 7No untaxed amounts for groups in initial phase of international expansion

Annotations

Textual amendments

F1

Sch. 16A Pt. 2 inserted (in relation to accounting periods commencing on or after 31.12.2024) by Finance Act 2025 (c. 8), Sch. 4 paras. 6(5), 10

Notes on Schedule 16A

Textual amendments

F1

Sch. 16A inserted (with effect for accounting periods beginning on or after 31.12.2023 in accordance with Sch. 12 para. 1(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 12 para. 41(1)