184 Recaptured deferred tax liabilities
Finance (No 2) Act 2023 (2023 c 30) | Legislation

184  Recaptured deferred tax liabilities

(1)     A member of a multinational group has a recaptured deferred tax liability if it has a deferred tax liability, other than an excluded liability, taken into account in its total deferred tax adjustment amount for an accounting period (“the initial period”) that is not reversed before the end of the fifth accounting period after the initial period.

(2)     Where a member of a multinational group has

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