Chapter 4 Supplementary provisionsF1
- 614DPre-26 November 1996 schemes and post-25 November 1996 schemes
- 614DATime apportionment where periods of account do not coincide
- 614DBPeriods of account and related periods of account and tax years
- 614DCConnected persons
- 614DDAssets which represent the leased asset
- 614DEParent undertakings and consolidated group accounts
- 614DFAssessments and adjustments
- 614DGInterpretation
Annotations
Textual amendments
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Pt. 11A Ch. 4 inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 3 para. 5 (with Sch. 9 paras. 1-9, 22)
Notes on Part 11A
Textual amendments
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Pt. 11A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 3 para. 2 (with Sch. 9 paras. 1-9, 22)