64 Meaning of “the applicable accounting standards” etc
Finance Act 2020 (2020 c 14) | Legislation

64  Meaning of “the applicable accounting standards” etc

(1)     This section applies for the purposes of this Part.

(2)     “The applicable accounting standards”, in relation to a group, means—

(a)     for any period for which the group's accounts are produced in accordance with UK GAAP, UK GAAP;

(b)     for any period for which the

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