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Contents

Legislation

Finance Act 1993

Crossheading Corporation tax: currency

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Section 92 The basic rule: sterling to be used
Section 92A Company operating in sterling and preparing accounts in another currency
Section 92B Company operating in currency other than sterling and preparing accounts in another currency
Section 92C Company preparing accounts in currency other than sterling
Section 92D Sterling equivalents: the basic rule
Section 92DA Sterling equivalents: carried-back amounts
Section 92DB Sterling equivalents: carried-forward amounts
Section 92DC Adjustment of sterling losses: carried-back amounts
Section 92DD Adjustment of sterling losses: carried-forward amounts
Section 92DE Meaning of “carried-back amount” and “carried-forward amount”
Section 92E Interpretation of sections 92A to 92DD
Section 95 . . . . . . . . . ....
Section 96 Foreign companies: trading currency.

Chapter I General
Crossheading Corporation tax: currency

Crossheading Corporation tax: currency

From legislation.gov.uk

Contents

Section 92 The basic rule: sterling to be used
Section 92A Company operating in sterling and preparing accounts in another currency
Section 92B Company operating in currency other than sterling and preparing accounts in another currency
Section 92C Company preparing accounts in currency other than sterling
Section 92D Sterling equivalents: the basic rule
Section 92DA Sterling equivalents: carried-back amounts
Section 92DB Sterling equivalents: carried-forward amounts
Section 92DC Adjustment of sterling losses: carried-back amounts
Section 92DD Adjustment of sterling losses: carried-forward amounts
Section 92DE Meaning of “carried-back amount” and “carried-forward amount”
Section 92E Interpretation of sections 92A to 92DD
Section 95 . . . . . . . . . ....
Section 96 Foreign companies: trading currency.