The Finance Act 1993 The Finance Act 1993

United Kingdom

1. 1Introductory
2. 2The basic rule: sterling to be used
3. 3Use of currency other than sterling: accounts as a whole etc in foreign currency
4. 4Use of currency other than sterling: accounts etc partly from statements in foreign currency
5. 5Rules for ascertaining currency equivalents: general
6. 6Rules for ascertaining sterling equivalent for section 93(4) or (5)