Chapter 12 Adjustments in light of subsequent events etcF1
United Kingdom
- 259LAdjustments where suppositions cease to be reasonable
- 259LADeduction from taxable total profits where an amount of ordinary income arises late
- 259LBAdjustments in light of later treatment for accounting purposes
Annotations
Textual amendments
- F1
Pt. 6A inserted (with effect in accordance with Sch. 10 paras. 18-21 of the amending Act) by Finance Act 2016 (c. 24), Sch. 10 para. 1