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The European Single Currency (Taxes) Regulations 1998
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- UK Statutory Instruments
- 1998 No. 3177
- PART II
- Regulation 5
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Trading companies
5. Costs incurred in respect of a euroconversion of its shares or other securities by a company carrying on a trade shall be deductible in computing the amount of its profits chargeable to corporation tax under Case I of Schedule D as if those costs constituted money wholly and exclusively laid out or expended for the purposes of the trade within section 74(1)(a)(1) of the Taxes Act.
(1)
Section 74(1) was amended by section 144(2) of the Finance Act 1994 and by paragraph 1 of Schedule 7 to the Finance Act 1998.
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