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Legislation

Taxation (International and Other Provisions) Act 2010

Crossheading Fair value accounting

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Section 456 Creditor relationships of companies determined on basis of fair value accounting
Section 457 Elections under section 456: deemed debits and credits

Taxation (International and Other Provisions) Act 2010
CHAPTER 9 Cases involving particular types of company or business

Crossheading Fair value accounting

From legislation.gov.uk

Contents

Section 456 Creditor relationships of companies determined on basis of fair value accounting
Section 457 Elections under section 456: deemed debits and credits

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