[259LB Adjustments in light of later treatment for accounting purposes]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[259LB  Adjustments in light of later treatment for accounting purposes]

[(1)     This section applies where—

(a)     a payment or quasi-payment gives rise to a debit of a company that is recognised for accounting purposes,

(b)     a relevant deduction of the company in respect of some or all of

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