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Legislation
Taxation (International and Other Provisions) Act 2010

Crossheading Adjustments

  • Section 215 Manner of making adjustments to give effect to Part
  1. Adjustments
  2. Manner of making adjustments to give effect to Part

Section 215 | Manner of making adjustments to give effect to Part

From legislation.gov.uk

Any adjustments required to be made under this Part may be made by way of discharge or repayment of tax, by the modification of any assessment or otherwise.

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