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Legislation

Finance Act 2020

Crossheading Accounting periods, accounts etc

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Section 61 Accounting periods and meaning of “a group's accounts”
Section 62 Apportionment of revenues or expenses to accounting period
Section 63 Meaning of revenues arising, or expenses recognised, in a period
Section 64 Meaning of “the applicable accounting standards” etc

PART 2 Digital services tax
Crossheading Accounting periods, accounts etc

Crossheading Accounting periods, accounts etc

From legislation.gov.uk

Contents

Section 61 Accounting periods and meaning of “a group's accounts”
Section 62 Apportionment of revenues or expenses to accounting period
Section 63 Meaning of revenues arising, or expenses recognised, in a period
Section 64 Meaning of “the applicable accounting standards” etc