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Legislation
Finance (No. 2) Act 2023

Crossheading Adjusted profits of a member of a multinational group

  • Section 133 Adjusted profits of a member of a multinational group
  • Section 134 Underlying profits as determined for statements of ultimate parent
  • Section 135 Underlying profits of permanent establishments
  • Section 136 Underlying profits accounts
  • Section 137 No amounts outside of profit and loss account to be included
  • Section 137A Use of substituted values
  1. Chapter 4 Calculation of adjusted profits of members of a multinational group
  2. Crossheading Adjusted profits of a member of a multinational group

Crossheading Adjusted profits of a member of a multinational group

From legislation.gov.uk

Contents

  1. Section 133 Adjusted profits of a member of a multinational group
  2. Section 134 Underlying profits as determined for statements of ultimate parent
  3. Section 135 Underlying profits of permanent establishments
  4. Section 136 Underlying profits accounts
  5. Section 137 No amounts outside of profit and loss account to be included
  6. Section 137A Use of substituted values
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