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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
Adjustments for changes in basis of accounting.

Section 158 | Adjustments for changes in basis of accounting.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Ss. 147-175, 177 repealed (with effect as mentioned in s. 83(3)(4) of the amending Act) by Finance Act 2002 (c. 23), ss. 83(2), 141, Sch. 40 Pt. 3(13)