SCHEDULES
C1SCHEDULE 15Tax treatment of financing costs and income
Annotations:
Modifications etc. (not altering text)
Part 9The “available amount”
Meaning of accounting expressions used in this Part
77
Subject to any provision to the contrary, expressions used in this Part have the meaning for the time being given by international accounting standards.
Sch. 15 modified (21.7.2009 retrospective) by Finance (No. 3) Act 2010 (c. 33), Sch. 5 para. 36(2)