[481 Actual financial statements not drawn up on acceptable principles]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[481  Actual financial statements not drawn up on acceptable principles]

[(1)     This section applies where financial statements of a worldwide group for a period drawn up by or on behalf of the ultimate parent are not drawn up on acceptable principles.

(2)     For the purposes of this Part (apart from this section)—

(a)     the financial statements mentioned in subsection

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