[701A Power to make regulations where accounting standards change]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Changes to accounting standards]

[701A  Power to make regulations where accounting standards change]

[(1)     The Treasury may by regulations make provision for cases where, in consequence of a change in accounting standards, there is a relevant accounting change.

(2)     “Change in accounting standards” means the issue, revocation, amendment or recognition of, or withdrawal of recognition from, an accounting standard by an accounting body.

(3)     “Relevant accounting change” means a change

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