Part 2 Transitional provisions on adoption of IFRS 17

1. 3Determining the transitional amount
2. 4Trading apportionment of the transitional amount
3. 5Treatment of the transitional amount
4. 6Transitional period over which the transitional amount brought into account
5. 7Transfers of business in the transitional period: transferee within charge to corporation tax
6. 8Transfers of business in the transitional period: other cases
7. 9Cessation of long-term business in the transitional period
8. 10Election under section 18A of the Corporation Tax Act 2009 in the transitional period
9. 11Exclusion of adjustment on change of basis rules