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Legislation
Corporation Tax Act 2010

Crossheading The currency to be used in tax calculations

  • 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
  1. Chapter 4 Currency
  2. Crossheading The currency to be used in tax calculations

Crossheading The currency to be used in tax calculations

From legislation.gov.uk

Contents

  1. Section 5 Basic rule: sterling to be used
  2. Section 6 UK resident company operating in sterling and preparing accounts in another currency
  3. Section 7 UK resident company operating in currency other than sterling and preparing accounts in another currency
  4. Section 8 UK resident company preparing accounts in currency other than sterling
  5. Section 9 Non-UK resident company preparing return of accounts in currency other than sterling
  6. Section 9A Designated currency of a UK resident investment company
  7. Section 9B Period for which an election under section 9A has effect
  8. Section 9C Chargeable gains and losses of companies
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