Article 38 (deduction of deferred tax assets that rely on future profitability)U.K.
This
adran has no associated
Memorandwm Esboniadol
89. In Article 38 (deduction of deferred tax assets that rely on future profitability), in paragraph 3(a), after “applicable national law” insert “ of the United Kingdom, or any part of it, or of a third country ”.
Commencement Information
I1Reg. 89 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(3)