SCHEDULES
C1SCHEDULE 15Tax treatment of financing costs and income
Part 10Other interpretative provisions
References to amounts disclosed in financial statements
90
1
References in this Schedule to amounts disclosed in financial statements include an amount comprised in an amount so disclosed.
2
References in this Schedule to amounts disclosed in financial statements do not include, in the case of an amount that—
a
is an amount mentioned in paragraph 73(1)(a) to (g), and
b
has been capitalised and is accordingly included in the balance sheet comprised in the financial statements,
any part of that amount that was included in a balance sheet comprised in financial statements for an earlier period.
3
References in this Schedule to amounts disclosed in financial statements do not include—
a
any amount disclosed in respect of a group pension scheme, or
b
any amount disclosed in respect of any entity that is not a member of the group.
Sch. 15 modified (21.7.2009 retrospective) by Finance (No. 3) Act 2010 (c. 33), Sch. 5 para. 36(2)