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Legislation
Finance Act 2022

Crossheading Changes in accounting standards etc

  • Section 29 Insurance contracts: change in accounting standards
  • Section 30 Deductions allowance in connection with onerous or impaired leases
  1. Changes in accounting standards etc
  2. Insurance contracts: change in accounting standards

Section 29 | Insurance contracts: change in accounting standards

From legislation.gov.uk

Schedule 5 makes provision in connection with International Financial Reporting Standard 17 (insurance contracts) issued by the International Accounting Standards Board.

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