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

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