# The Small Companies and Groups (Accounts and Directors' Report) Regulations 2008, Paragraph 20A: Deferred tax balances


Deferred tax balances must be recognised on consolidation where it is probable that a charge to tax will arise within the foreseeable future for one of the undertakings included in the consolidation.

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Source: https://www.legislation.gov.uk/uksi/2008/409/schedule/6/paragraph/20A (the official version)
Page: https://openlegislation.uk/small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-6/paragraph-20A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.