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Finance Act 2004

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Special computational provisions

57In paragraph 30 of that Schedule (transactions within groups: authorised mark to market basis of accounting)—

(a)in the heading for “authorised mark to market basis of accounting” substitute “fair value accounting”;

(b)in sub-paragraph (1) for “an authorised mark to market basis of accounting” substitute “fair value accounting”.

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