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Legislation
Finance (No. 2) Act 2023

Crossheading Covered taxes less than nil

  • Section 202 Covered taxes balance less than nil when members in a territory have a profit
  • Section 203 Additional top-up amounts where covered taxes less than expected
  • Section 204 Allocation of collective additional amount under section 203 to members
  • Section 205 Election to carry forward and reduce collective additional amount
  1. Chapter 8 Further adjustments
  2. Crossheading Covered taxes less than nil

Crossheading Covered taxes less than nil

From legislation.gov.uk

Contents

  1. Section 202 Covered taxes balance less than nil when members in a territory have a profit
  2. Section 203 Additional top-up amounts where covered taxes less than expected
  3. Section 204 Allocation of collective additional amount under section 203 to members
  4. Section 205 Election to carry forward and reduce collective additional amount
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