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Legislation

Income Tax Act 2007

Chapter 4 Supplementary provisions

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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

Chapter 4 · Supplementary provisions
Assessments and adjustments

Section 614DF | Assessments and adjustments

From legislation.gov.uk

All such assessments and adjustments must be made as are necessary to give effect to this Part.