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Legislation
Finance Act 2004

Crossheading Accounting practice

  • Section 50 Generally accepted accounting practice
  • Section 51 Use of different accounting practices within a group of companies
  • Section 52 Amendment of enactments that operate by reference to accounting practice
  • Section 53 Treatment of expenditure on research and development
  • Section 54 Trading profits etc. from securities: taxation of amounts taken to reserves
  1. Chapter 2 Corporation tax: general
  2. Crossheading Accounting practice

Crossheading Accounting practice

From legislation.gov.uk

Contents

  1. Section 50 Generally accepted accounting practice
  2. Section 51 Use of different accounting practices within a group of companies
  3. Section 52 Amendment of enactments that operate by reference to accounting practice
  4. Section 53 Treatment of expenditure on research and development
  5. Section 54 Trading profits etc. from securities: taxation of amounts taken to reserves
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