Schedule 2ZA, paragraph 5(3)

Regulations made by virtue of sub-paragraph (2)(b) may include (among other things) provision— specifying types of liability that may or may not be taken into account for specified purposes; about how and when liabilities of a specified type are to be taken into account for specified purposes; about how the amount of a liability of a specified type is to be determined, including specifying times, or periods of time, by reference to which the amount is to be determined; for an amount of a liability of a specified type to be treated as reduced by the amount of assets of a specified type.

← 2 · All articles · 4 →

Source: legislation.gov.uk · retrieved 2026-09-04