10Income tax attributable to accounting profit and to other years

## 10 Income tax attributable to accounting profit and to other years (1) If there is a difference of more than 15% between the total amount provided for income tax attributable to a company, or to a economic entity, for a financial period and the amount of income tax that would be payable for that period on the income of the company or economic entity, calculated by reference to its operating profit or loss and extraordinary items, the accounts of the company or economic entity must include a note of a reconciliation of that difference. (2) If provision is made for the payment of income tax attributable to a company or to an entity in an economic entity during a period that, in whole or part, is a period other than the financial period in which that provision was made, the accounts of the company or the consolidated accounts relating to the economic entity must include a note stating: (a) the amount (if any) of that provision that is attributable to that financial period; and (b) the amount of that provision that is attributable to any other period.