13AdjustmentsU.K.
(1)This section applies if there is any alteration in a company’s ring fence profits or loss for an accounting period after this Act has effect in relation to the profits or loss.
(2)Any necessary adjustments to the operation of this Act (whether in relation to the profits or loss or otherwise) are to be made.
Commencement Information
I1S. 13 in force at Royal Assent