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Changes over time for: Part 10


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 17/07/2013.
Changes to legislation:
Finance Act 2009, Part 10 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Part 10U.K.Other interpretative provisions
The worldwide groupU.K.
78U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “group”U.K.
79U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “ultimate parent”U.K.
80U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “corporate entity”U.K.
81U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “relevant non-corporate entity”U.K.
82U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Treatment of entities stapled to corporate entities or relevant non-corporate entitiesU.K.
83U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Treatment of business combinationsU.K.
84U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “large” in relation to a groupU.K.
85U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “UK group company” and “relevant group company”U.K.
86U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Financial statements of the worldwide groupU.K.
87U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Non-compliant financial statements of worldwide groupU.K.
88U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Non-existent financial statements of worldwide groupU.K.
89U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
References to amounts disclosed in financial statementsU.K.
90U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Translation of amounts disclosed in financial statements into sterlingU.K.
91U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Expressions taking their meaning from international accounting standardsU.K.
92U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “relevant accounting period”U.K.
93U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “the Commissioners” and “HMRC”U.K.
94U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yn ôl i’r brig