718 GAAP-compliant accounts: reference to consolidated group accounts
Corporation Tax Act 2009 (2009 c 4) | Legislation

718  GAAP-compliant accounts: reference to consolidated group accounts

(1)     In determining whether a company's accounts are GAAP-compliant, reference may be made to any view about—

(a)     the useful life of an asset, or

(b)     the economic value of an asset,

taken

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