Corporation tax: currency Corporation tax: currency

United Kingdom

1. 92The basic rule: sterling to be used
2. 92ACompany operating in sterling and preparing accounts in another currency
3. 92BCompany operating in currency other than sterling and preparing accounts in another currency
4. 92CCompany preparing accounts in currency other than sterling
5. 92DSterling equivalents: the basic rule
6. 92DASterling equivalents: carried-back amounts
7. 92DBSterling equivalents: carried-forward amounts
8. 92DCAdjustment of sterling losses: carried-back amounts
9. 92DDAdjustment of sterling losses: carried-forward amounts
10. 92DEMeaning of “carried-back amount” and “carried-forward amount”
11. 92EInterpretation of sections 92A to 92DD
12. 95. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13. 96Foreign companies: trading currency.