[371RF Power to amend section 371RE etc]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371RF  Power to amend section 371RE etc]

[(1)     The Treasury may by regulations amend section 371RE as they consider appropriate to take account of—

(a)     any modification, amendment or revision of Financial Reporting Standard 2, or

(b)     any relevant document.

(2)     “Relevant document” means—

(a)     a document which replaces

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