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Contents

Legislation

Finance Act 2004

Crossheading Accounting practice

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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

Accounting practice
Trading profits etc. from securities: taxation of amounts taken to reserves

Section 54 | Trading profits etc. from securities: taxation of amounts taken to reserves

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed