Chapter 10 – Other interpretative provisions (ss 337-353B)

Contents

Section 337 – The worldwide group [TIOPA 2010 s 337] Section commentary
Section 338 – Meaning of “group” [TIOPA 2010 s 338] Section commentary
Section 339 – Meaning of “ultimate parent” [TIOPA 2010 s 339] Section commentary
Section 340 – Meaning of “corporate entity” [TIOPA 2010 s 340] Section commentary
Section 341 – Meaning of “relevant non-corporate entity” [TIOPA 2010 s 341] Section commentary
Section 342 – Treatment of entities stapled to corporate, or relevant non-corporate, entities [TIOPA 2010 s 342] Section commentary
Section 343 – Treatment of business combinations [TIOPA 2010 s 343] Section commentary
Section 344 – Meaning of “large” in relation to a group [TIOPA 2010 s 344] Section commentary
Section 345 – Meaning of “UK group company” and “relevant group company” [TIOPA 2010 s 345] Section commentary
Section 346 – Financial statements of the worldwide group [TIOPA 2010 s 346] Section commentary
Section 347 – Non-compliant financial statements of the worldwide group [TIOPA 2010 s 347] Section commentary
Section 348 – Non-existent financial statements of the worldwide group [TIOPA 2010 s 348] Section commentary
Section 348A – Financial statements: business combinations to which the worldwide group is a party [TIOPA 2010 s 348A] Section commentary
Section 349 – References to amounts disclosed in financial statements [TIOPA 2010 s 349] Section commentary
Section 350 – Translation of amounts disclosed in financial statements [TIOPA 2010 s 350] Section commentary
Section 351 – Expressions taking their meaning from international accounting standards [TIOPA 2010 s 351] Section commentary
Section 352 – Meaning of “relevant accounting period” [TIOPA 2010 s 352] Section commentary
Section 353 – Other expressions [TIOPA 2010 s 353] Section commentary
Section 353A – Effect of Part on parties to capital market arrangements [TIOPA 2010 s 353A] Section commentary
Section 353AA – Power to make regulations where accounting standards change [TIOPA 2010 s 353AA] Section commentary
Section 353B – Regulations and orders [TIOPA 2010 s 353B] Section commentary

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