Chapter 2 Conditions for being assessedF1
- 217CConditions for being assessed under this Part at the UTPP rate
- 217DEffective tax mismatch outcome
- 217ETax design condition
Annotations
Textual amendments
- F1
Pt. 4A inserted (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(1)