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25.—(1) The basis on which the charge for United Kingdom corporation tax and deferred tax is computed must be stated.
(2) Particulars must be given of any special circumstances which affect liability in respect of taxation of income or capital gains for the financial year or liability in respect of taxation of income or capital gains for succeeding financial years.
(3) The following amounts must be stated:
(a)the amount of the charge for United Kingdom corporation tax;
(b)if that amount would have been greater but for relief from double taxation, the amount which it would have been but for such relief; and
(c)the amount of the charge for taxation imposed outside the United Kingdom of income and (so far as charged to revenue) capital gains.
Those amounts must be stated separately in respect of each of the amounts which is shown under the following items in the income and expenditure account, that is to say item III.9 (tax on ordinary activities) and item III.14 (tax on extraordinary gain or loss).
Commencement Information
I1Sch. 4 para. 25 in force at 1.9.1994, see reg. 1
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