Related Commentary  Related HMRC Manuals

17(1)  References in this Chapter to the accounts of a UK resident company are to–

(a)the annual accounts of the company required by Part 15 of the Companies Act 2006, or

(b)if the company is not required to prepare such accounts, the accounts which it is required to keep under the law of the territory under whose laws the company is incorporated, or

(c)if the company is not required to keep accounts as mentioned in paragraph (a) or (b), those accounts of the company that most closely correspond to accounts which it would have been required to prepare if the provisions of Part 15 of the Companies Act 2006 applied to it.

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