SCHEDULES
C1SCHEDULE 24Corporation tax: currency
Annotations:
Modifications etc. (not altering text)
The Finance Act 1993
F11Introductory
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F12The basic rule: sterling to be used
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F13Use of currency other than sterling: accounts as a whole etc in foreign currency
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F14Use of currency other than sterling: accounts etc partly from statements in foreign currency
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F15Rules for ascertaining currency equivalents: general
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F16Rules for ascertaining sterling equivalent for section 93(4) or (5)
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Sch. 24 extended (retrospective to 30.9.2002) by Finance Act 2003 (c. 14), s. 177(4)(8)(11)