Sch 2 para 86 Particulars of tax
(1) Particulars must be given of any special circumstances which affect liability in respect of taxation of profits, income or capital gains for the financial year or liability in respect of taxation of profits, income or capital gains for succeeding financial years. (2) The following amounts must be stated— (a) the amount of the charge for United Kingdom corporation tax, (b) if that amount would have been greater but for relief from double taxation, the amount which it would have been but for such relief, (c) the amount of the charge for United Kingdom income tax, and (d) the amount of the charge for taxation imposed outside the United Kingdom of profits, income and (so far as charged to revenue) capital gains. These amounts must be stated separately in respect of each of the amounts which is shown under the following items in the profit and loss account, that is to say format 1 item 16, format 2 item A10 (tax on [profit][loss] on ordinary activities) and format 1 item 21, format 2 item A13 (tax on extraordinary [profit][loss]).