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Legislation

Finance Act 1993

Crossheading Accrual of gains and losses

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Section 125 Accrual on qualifying assets and liabilities.
Section 126 Accrual on currency contracts.
Section 127 Accrual on debts whose amounts vary.

Accrual of gains and losses
Accrual on qualifying assets and liabilities.

Section 125 | Accrual on qualifying assets and liabilities.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed