http://www.legislation.gov.uk/ukpga/2009/10/schedule/15/part/11/crossheading/antiavoidance-change-of-period-of-account-of-worldwide-group
Finance Act 2009
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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2024-05-18
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2024-04-06
Finance Act 2009
s. 102(4)(za)
Finance (No. 3) Act 2010
Sch. 9
para. 3(3)
s. 25(2)
Finance Act 2009
Sch. 53 para. 2A-2D and cross-heading
Finance (No. 3) Act 2010
Sch. 9
para. 7
s. 25(2)
Finance Act 2009
Sch. 53 para. 6A and cross-heading
Finance (No. 3) Act 2010
Sch. 9
para. 8
s. 25(2)
Finance Act 2009
Sch. 53 para. 11A11B and cross-heading
Finance (No. 3) Act 2010
Sch. 9
para. 17
s. 25(2)
Finance Act 2009
Sch. 53 para. 14A and cross-heading
Finance (No. 3) Act 2010
Sch. 9
para. 18
s. 25(2)
Finance Act 2009
Sch. 54 para. 9B9C and cross-heading
Finance (No. 3) Act 2010
Sch. 9
para. 11
s. 25(2)
Finance Act 2009
Sch. 54 para. 12A12B and cross-heading
Finance (No. 3) Act 2010
Sch. 9
para. 19
s. 25(2)
Finance Act 2009
Sch. 54
Pt. A1
Finance (No. 3) Act 2010
Sch. 9
para. 10
s. 25(2)
Finance Act 2009
Sch. 55
para. 6(3A)(za)
Finance Act 2015
Sch. 20
para. 15(2)(a)
s. 120(2)
Finance Act 2009
Sch. 55
para. 6(4A)(za)
Finance Act 2015
Sch. 20
para. 15(3)(a)
s. 120(2)
Finance Act 2009
Sch. 55
para. 17(4)(ba)
Finance Act 2015
Sch. 20
para. 19
s. 120(2)
Finance Act 2009
Sch. 54A
para. 2(e)-(g)
Finance Act 2024
Sch. 2
para. 13
Sch. 2
para. 16(2)
SCHEDULES
SCHEDULE 15Tax treatment of financing costs and income
Part 11Consequential amendments and commencement
Anti-avoidance: change of period of account of worldwide group
F198
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