[479 “Financial statements” of a worldwide group]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Financial statements and periods of account]

[479  “Financial statements” of a worldwide group]

[(1)     References in this Part to “financial statements” of a worldwide group for a period are (subject to subsection (2)) to consolidated financial statements of the worldwide group's ultimate parent and its subsidiaries in respect of the period.

(2)     Where the worldwide group is at all times during the period a single-company worldwide group, the references are to financial statements of

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