The Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008 No. 1913

SCHEDULE 3 U.K. NON-IAS GROUP ACCOUNTS

[F1 Deferred tax balances U.K.

22A.   Deferred tax balances must be recognised on consolidation where it is probable that a charge to tax will arise within the foreseeable future for one of the undertakings included in the consolidation.]

Textual Amendments

F1 Sch. 3 para. 22A inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 60(f)