[F11217BEEstimatesU.K.
This
adran has no associated
Nodiadau Esboniadol
Estimates for the purposes of this Chapter must be made as at the balance sheet date for each period of account, on a just and reasonable basis taking into consideration all relevant circumstances.]
Textual Amendments
F1Pt. 15B inserted (for specified purposes and with effect in accordance with Sch. 17 para. 3 of the amending Act) by Finance Act 2013 (c. 29), Sch. 17 paras. 1, 2