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Legislation
Corporation Tax Act 2009

Crossheading Rules differing from generally accepted accounting practice

  • Section 604 Credits and debits treated as relating to capital expenditure
  • Section 604A Amounts recognised in other comprehensive income and not transferred to profit or loss
  • Section 605 Credits and debits recognised in equity
  1. Chapter 3 Credits and debits to be brought into account: general
  2. Crossheading Rules differing from generally accepted accounting practice

Crossheading Rules differing from generally accepted accounting practice

From legislation.gov.uk

Contents

  1. Section 604 Credits and debits treated as relating to capital expenditure
  2. Section 604A Amounts recognised in other comprehensive income and not transferred to profit or loss
  3. Section 605 Credits and debits recognised in equity
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