SolvedCrossheading Computational provisions etc.
From legislation.gov.uk
Contents
- Section 84 Debits and credits brought into account.
- Section 84A Exchange gains and losses from loan relationships
- Section 85A Computation in accordance with generally accepted accounting practice
- Section 85B Amounts recognised in determining company’s profit or loss
- Section 85C Amounts not fully recognised for accounting purposes
- Section 87 Accounting method where parties have a connection.
- Section 87A Meaning of “control” in section 87
- Section 88 Exemption from section 87 in certain cases.
- Section 88A Accounting method where rate of interest is reset
- Section 89 Inconsistent application of accounting methods.
- Section 90 Changes of accounting method.
- Section 90A Change of accounting basis applicable to assets or liabilities
- Section 91 Payments subject to deduction of tax.