# Finance (No. 2) Act 2023, Section 137: No amounts outside of profit and loss account to be included

Extent: E+W+S+N.I.

Except as required by any other provision of this Part, amounts that are recognised outside the profit and loss account in the underlying profits accounts of a member of a multinational group are not to be reflected in the underlying profits of that member.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/137 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-137
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.