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Legislation

Finance Act 2002

Crossheading Computation of profits

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Section 64 Adjustment on change of basis
Section 65 Postponement of change to mark to market in certain cases
Section 66 Election to continue postponement of mark to market
Section 67 Mark to market: miscellaneous amendments
Section 68 Expenditure involving crime

Computation of profits
Adjustment on change of basis

Section 64 | Adjustment on change of basis

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 64 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 530, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)