Introduction Overview Chapter 10: Joint ventures Section 593: Financial statements under section 532: joint venture groups
1864.This section provides that the amount to be included in the financial statements under section 532 should include only the “relevant percentage” of profits, expenses, gains, losses, assets and liabilities. It is based on section 138(1) and (2) of FA 2006.
1865.This section enacts parts of SI 2007/3425. See Change 43 in Annex 1.