[484 No actual financial statements: ultimate parent draws up financial statements]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[484  No actual financial statements: ultimate parent draws up financial statements]

[(1)     Subsection (2) applies where—

(a)     financial statements of the ultimate parent of a worldwide group are drawn up by or on behalf of the ultimate parent in respect of a period (“the relevant period”),

(b)     consolidated

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