Chapter 4 Supplementary provisions
From legislation.gov.uk
Contents
- Section 614D Pre-26 November 1996 schemes and post-25 November 1996 schemes
- Section 614DA Time apportionment where periods of account do not coincide
- Section 614DB Periods of account and related periods of account and tax years
- Section 614DC Connected persons
- Section 614DD Assets which represent the leased asset
- Section 614DE Parent undertakings and consolidated group accounts
- Section 614DF Assessments and adjustments
- Section 614DG Interpretation