- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (17/07/2013)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2009
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2009 c. 10
- SCHEDULE 46
- Meaning of “appropriate tax...
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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Changes over time for: Cross Heading: Meaning of “appropriate tax accounting arrangements”
Alternative versions:
- 21/07/2009- Amendment
- 17/07/2013
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Status:
Point in time view as at 17/07/2013.
Changes to legislation:
Finance Act 2009, Cross Heading: Meaning of “appropriate tax accounting arrangements” is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Meaning of “appropriate tax accounting arrangements”U.K.
14(1)“Appropriate tax accounting arrangements” means accounting arrangements that enable the company's relevant liabilities to be calculated accurately in all material respects.U.K.
(2)“Accounting arrangements” includes arrangements for keeping accounting records.
(3)“Relevant liabilities”, in relation to a company, means liabilities in respect of—
(a)corporation tax (including any amount assessable or chargeable as if it were corporation tax),
(b)value added tax,
(c)amounts for which the company is accountable under PAYE regulations,
(d)insurance premium tax,
(e)stamp duty land tax,
(f)stamp duty reserve tax,
(g)petroleum revenue tax,
(h)customs duties, and
(i)excise duties.
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