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Legislation
Finance (No. 2) Act 2023

Crossheading Other adjustments

  • Section 216 Election where assets and liabilities adjusted to fair value for tax purposes
  • Section 217 Post filing adjustments of covered taxes
  • Section 218 Effect of rate changes to deferred tax expense
  • Section 219 Adjustment where covered taxes not paid
  1. Chapter 8 Further adjustments
  2. Crossheading Other adjustments

Crossheading Other adjustments

From legislation.gov.uk

Contents

  1. Section 216 Election where assets and liabilities adjusted to fair value for tax purposes
  2. Section 217 Post filing adjustments of covered taxes
  3. Section 218 Effect of rate changes to deferred tax expense
  4. Section 219 Adjustment where covered taxes not paid
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