[485 No actual financial statements: other cases]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[485  No actual financial statements: other cases]

[(1)     In this section “accounts-free period” means (subject to subsection (2)) any period—

(a)     which begins on or after 1 April 2017,

(b)     throughout which a worldwide group exists, and

(c)     in respect of no part of which are financial statements of the group—

(i)     drawn up by or on behalf of the

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