# Taxation (International and Other Provisions) Act 2010, Section 431: Interpretation of Chapter


In this Chapter the following expressions have the meaning they have for accounting purposes—
“item of profit or loss”;
“item of other comprehensive income”.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/431 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-431
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.