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Legislation

Taxation (International and Other Provisions) Act 2010

CHAPTER 10 Other interpretative and supplementary provisions

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Section 337 The worldwide group
Section 338 Meaning of “group”
Section 339 Meaning of “ultimate parent”
Section 340 Meaning of “corporate entity”
Section 341 Meaning of “relevant non-corporate entity”
Section 342 Treatment of entities stapled to corporate, or relevant non-corporate, entities
Section 343 Treatment of business combinations
Section 344 Meaning of “large” in relation to a group
Section 345 Meaning of “UK group company” and “relevant group company”
Section 346 Financial statements of the worldwide group
Section 347 Non-compliant financial statements of the worldwide group
Section 348 Non-existent financial statements of the worldwide group
Section 348A Financial statements: business combinations to which the worldwide group is a party
Section 349 References to amounts disclosed in financial statements
Section 350 Translation of amounts disclosed in financial statements
Section 351 Expressions taking their meaning from international accounting standards
Section 352 Meaning of “relevant accounting period”
Section 353 Other expressions
Section 353A Effect of Part on parties to capital market arrangements
Section 353AA Power to make regulations where accounting standards change
Section 353B Regulations and orders

Taxation (International and Other Provisions) Act 2010
Chapter 10 · Other interpretative and supplementary provisions

Section 348 | Non-existent financial statements of the worldwide group

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 7 repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)

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