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Finance Act 2004
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Miscellaneous
66For paragraph 50 of that Schedule (partnerships involving companies: application of accounting methods) substitute—
“Partnerships involving companies: use of fair value accounting
50(1)Where the company partner uses fair value accounting in relation to its interest in the firm, the debits and credits to be brought into account under paragraph 49 by that company must be determined on the basis of fair value accounting.
(2)In this paragraph “company partner” and “firm” have the same meaning as in paragraph 49.”.
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