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Contents

Legislation

Finance Act 2002

Crossheading Miscellaneous

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Section 102 Distributions: reasonable commercial return for use of principal secured
Section 103 References to accounting practice and periods of account
Section 104 Discounted securities etc
Section 105 Financial trading stock
Section 106 Valuation of trading stock on transfer of trade
Section 107 Banks etc in compulsory liquidation
Section 108 Manufactured dividends and interest
Section 109 Venture capital trusts

Miscellaneous
Discounted securities etc

Section 104 | Discounted securities etc

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 104 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)