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Contents

Legislation

Finance Act 1996

Crossheading Computational provisions etc.

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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.

Computational provisions etc.
Amounts recognised in determining company’s profit or loss

Section 85B | Amounts recognised in determining company’s profit or loss

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
S. 85B repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 410, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)