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Finance (No. 2) Act 2023

Crossheading Cross-border allocation of deferred tax expense

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Section 181B Cross-border allocation of deferred tax assets and liabilities

Chapter 5 Covered tax balance
Crossheading Cross-border allocation of deferred tax expense

Crossheading Cross-border allocation of deferred tax expense

From legislation.gov.uk

Contents

Section 181B Cross-border allocation of deferred tax assets and liabilities