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Legislation

Corporation Tax Act 2009

Crossheading Rules differing from generally accepted accounting practice

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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

Rules differing from generally accepted accounting practice
Credits and debits recognised in equity

Section 605 | Credits and debits recognised in equity

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed