An extract from Leigh plcs income statement for the year 31 December 20X2 is provided below:

Revenue 140

Expenses (excluding tax) (106)

Profit before tax 34

The notes to Leigh plcs financial statements provide the following information:

• - Revenue for the year included a grant received from the government for an amount

  of 8 million, which is not taxable.

• - Expenses for the year included a restructuring expense of 10 million related to a

  restructuring plan announced by Leigh plc on 11 December 20X2. No cash payments were made by Leigh plc during the year in relation to the restructuring expenses, therefore a provision of 10 million was recognised on Leigh plcs statement of financial position at 31 December 20X2. Restructuring expenses are not tax-deductible until they are paid in cash.

• - A current income tax liability of 3 million was reported on Leigh plcs statement of financial position at 31 December 20X1.

• - Leigh plc paid income tax of 5 million in cash during the year ending 31 December 20X2.

• - The statutory tax rate is 20%.

  Required:

  Showing all workings, compute the following items to be recognised on Leigh plcs financial statements for the year ended 31 December 20X2:

1. Current income tax liability.

2. Deferred tax assets and/or liabilities.

3. Income tax expense.