SCHEDULE 17 Index of Expressions Defined or Explained in Parts 3 and 4
Finance (No 2) Act 2023 (2023 c 30) | Legislation

SCHEDULE 17 Index of Expressions Defined or Explained in Parts 3 and 4

Section 261

TermProvision defining or explaining it
acceptable accounting standardssection 250(1)
acceptable overseas GAAPsection 250(3)
accounting currencysection 144(5)
accounting purposessection 259
additional top-up amountsections 203 and 206
adjusted profitssection 133
authorised accounting standardsection 249(3)
carrying valuesection 259
[CFC entitysection 179(4)]
[CFS currencysection 254(1)]
combined covered tax balancesection 132
companysection 259
connectedsection 258
consolidated groupsection 126(2)
controlled foreign company tax regimesection 179(4)
controlling interestsection
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