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Paragraph 25 Special circumstances

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Particulars shall be given of any special circumstances which affect liability in respect of taxation of surpluses, income or capital gains for the period of account or liability in respect of these items for succeeding periods of account.

(2)

The following amounts shall be stated—

(a)

the amount of the charge for United Kingdom corporation tax; and

(b)

the amount of the charge for United Kingdom income tax.