Part 6 Special computational provisionsF1

United Kingdom Repealed

1. 22ADeemed assignment of derivative contracts on company ceasing to be resident in UKetc
2. 23Derivative contracts for unallowable purposes
3. 24Derivative contracts for unallowable purposes: supplementary
4. 25Debits and credits treated as relating to capital expenditure
5. 25ADebits and credits recognised in equity or shareholders' funds
6. 26Transfers of value to connected companies
7. 27Exchange gains and losses where derivative contracts not on arm’s length terms
8. 27ADisposals for consideration not fully recognised by accounting practice
9. 28Transactions within groups
10. 29Transactions within groups: exceptions relating to insurance
11. 30Transactions within groups: fair value accounting
12. 30ATransferee leaving group after replacing transferor as party to derivative contract
13. 30BParagraph 30B
14. 30CParagraph 30C
15. 30DParagraph 30D
16. 30EParagraph 30E
17. 30FParagraph 30F
18. 30GParagraph 30G
19. 30HParagraph 30H
20. 30IParagraph 30I
21. 31Derivative contracts with non-residents
22. 31AAmounts imputed under Schedule 28AA to the Taxes Act 1988