Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2005

Status:

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

FA 2004

49In section 50 of FA 2004 (generally accepted accounting practice), for subsections (2) and (3) substitute—

“(2)In the Tax Acts “international accounting standards” has the same meaning as in Regulation (EC) No 1606/2002 of the European Parliament and the Council of 19 July 2002 on the application of international accounting standards.

(3)Where the European Commission has in accordance with that Regulation adopted an international accounting standard with modifications, then as regards matters covered by that standard—

(a)generally accepted accounting practice with respect to IAS accounts shall be regarded as permitting the use of the standard either with or without the modifications, and

(b)accounts prepared on either basis shall be regarded for the purposes of the Tax Acts as prepared in accordance with international accounting standards.”.

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