SolvedCrossheading Dealing with deferred tax assets etc
From legislation.gov.uk
Contents
- Section 182 Total deferred tax adjustment amount
- Section 183 Qualifying foreign tax credits (substitute loss carry forward assets)
- Section 183A Alternative to section 183 where carry forward of credits not permitted
- Section 184 Recaptured deferred tax liabilities
- Section 185 Inclusion of existing deferred tax assets and liabilities on entry into regime
- Section 186 Deferred tax assets recorded at less than minimum rate
- Section 187 Election for losses to be treated as special loss deferred tax assets
- Section 188 Further provision about elections under section 187