[482 Actual financial statements drawn up on acceptable principles but consolidating wrong subsidiaries]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[482  Actual financial statements drawn up on acceptable principles but consolidating wrong subsidiaries]

[(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 drawn up on acceptable principles but—

(a)     do not consolidate one or more entities that are

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