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INTM561100 | Hybrids: other provisions - adjustments in light of subsequent events: contents

From HM Revenue & Customs · International Manual

Contents3 entries

  1. INTM561110Hybrids: other provisions - adjustments in light of subsequent events: overview
  2. INTM561120Hybrids: other provisions - adjustments in light of subsequent events: adjustments where suppositions cease to be reasonable
  3. INTM561130INTM561130 - Hybrids: other provisions - adjustments in light of subsequent events: deduction from taxable total profits where an amount of ordinary income arises late