Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2010 section 935
Parent undertakings and consolidated group accounts
Section 935 creates a deemed requirement for parent undertakings to prepare consolidated group accounts for the purposes of the lease depreciation provisions, even where no such requirement exists under accounting rules.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.