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
Taxation (International and Other Provisions) Act 2010 section 481
Actual financial statements not drawn up on acceptable principles
Section 481 explains what happens when a worldwide group's financial statements are not prepared using an acceptable accounting framework, and defines which accounting standards are considered acceptable for the purposes of the corporate interest restriction 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.