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Taxation (International and Other Provisions) Act 2010
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349References to amounts disclosed in financial statements
This section has no associated Explanatory Notes
(1)References in this Part to amounts disclosed in financial statements include an amount comprised in an amount so disclosed.
(2)References in this Part to amounts disclosed in financial statements do not include, in the case of an amount that—
(a)is an amount mentioned in section 332(1)(a) to (g), and
(b)has been capitalised and is accordingly included in the balance sheet comprised in the financial statements,
any part of that amount that was included in a balance sheet comprised in financial statements for an earlier period.
(3)References in this Part to amounts disclosed in financial statements do not include—
(a)any amount disclosed in respect of a group pension scheme, or
(b)any amount disclosed in respect of any entity that is not a member of the group.
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