[483 Actual financial statements covering more than one worldwide group]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[483  Actual financial statements covering more than one worldwide group]

[(1)     This section applies where—

(a)     consolidated financial statements of an entity and its subsidiaries are drawn up by or on behalf of the entity in respect of a period (“the actual period of account”),

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