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Legislation
Taxation (International and Other Provisions) Act 2010

CHAPTER 12 Adjustments in light of subsequent events etc

  • Section 259L Adjustments where suppositions cease to be reasonable
  • Section 259LA Deduction from taxable total profits where an amount of ordinary income arises late
  • Section 259LB Adjustments in light of later treatment for accounting purposes
  1. PART 6A Hybrid and other mismatches
  2. CHAPTER 12 Adjustments in light of subsequent events etc

CHAPTER 12 Adjustments in light of subsequent events etc

From legislation.gov.uk

Contents

  1. Section 259L Adjustments where suppositions cease to be reasonable
  2. Section 259LA Deduction from taxable total profits where an amount of ordinary income arises late
  3. Section 259LB Adjustments in light of later treatment for accounting purposes
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