Part 3Income tax, corporation tax and capital gains tax
Chapter 2Corporation tax: general
Accounting practice
52Amendment of enactments that operate by reference to accounting practice
1
Schedule 10 makes amendments of provisions of the Tax Acts that operate by reference to accounting practice.
2
In that Schedule—
Part 1 makes amendments relating to loan relationships;
Part 2 makes amendments relating to derivative contracts;
Part 3 makes amendments relating to intangible fixed assets;
Part 4 makes amendments relating to foreign currency accounting.
3
The amendments have effect in relation to—
a
periods of account beginning on or after 1st January 2005, F1...
F1b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .