OpenLegislation

Part 13A Adjustment on change of accounting policyF1

United Kingdom Repealed

  1. 116AIntroduction
  2. 116BChange of accounting policy involving change of value
  3. 116CChange of accounting policy involving disaggregation
  4. 116DChange of accounting policy involving disaggregation: original asset subject to fixed rate writing down
  5. 116EChange of accounting policy involving disaggregation: election for fixed rate writing down in relation to resulting asset
  6. 116FCap on credit to be brought into account on change of accounting policy
  7. 116GExclusion of debits or credits brought into account under other provisions
  8. 116HSubsequent events affecting asset subject to adjustment under this Part

Annotations

Textual amendments

F1

Sch. 29 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 545, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)