140 Profits adjusted to be profits before certain purchase accounting adjustments

Section 140 Profits adjusted to be profits before certain purchase accounting adjustments

Finance (No 2) Act 2023 (2023 c 30) | Legislation
Finance (No 2) Act 2023 (2023 c 30) | Legislation

140  Profits adjusted to be profits before certain purchase accounting adjustments

(1)     The underlying profits of a member of a multinational group for an accounting period are to be adjusted so that they do not reflect

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