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Legislation

Finance Act 1994

Crossheading Accrual of profits and losses

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Section 155 Accrual of profits and losses.
Section 156 Basis of accounting: general.
Section 157 Basis of accounting for linked currency options.
Section 158 Adjustments for changes in basis of accounting.

Accrual of profits and losses
Basis of accounting: general.

Section 156 | Basis of accounting: general.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13)