- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (30/11/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2002
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Changes over time for: Paragraph 24
Version Superseded: 01/04/2009
Alternative versions:
- 24/07/2002- Amendment
- 30/11/2003
Point in time - 01/04/2009- Amendment
Status:
Point in time view as at 30/11/2003. This version of this provision has been superseded.
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Meaning of “proceeds of realisation"U.K.
24(1)In this Schedule the “proceeds of realisation” of an asset means the amount recognised for accounting purposes as the proceeds of realisation, reduced by the amount so recognised as incidental costs of realisation.
(2)The amounts referred to in sub-paragraph (1) are subject to any adjustment required for tax purposes.
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