Crossheading The currency to be used in tax calculations
From legislation.gov.uk
Contents
- Section 5 Basic rule: sterling to be used
- Section 6 UK resident company operating in sterling and preparing accounts in another currency
- Section 7 UK resident company operating in currency other than sterling and preparing accounts in another currency
- Section 8 UK resident company preparing accounts in currency other than sterling
- Section 9 Non-UK resident company preparing return of accounts in currency other than sterling
- Section 9A Designated currency of a UK resident investment company
- Section 9B Period for which an election under section 9A has effect
- Section 9C Chargeable gains and losses of companies