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.

Section 95 | . . . . . . . . . ....

From legislation.gov.uk

Content unavailable at source

The source identifies this section, but does not currently provide its content. Related sections remain available below.