Part 13A Adjustment on change of accounting policyF1
United Kingdom Repealed
- 116AIntroduction
- 116BChange of accounting policy involving change of value
- 116CChange of accounting policy involving disaggregation
- 116DChange of accounting policy involving disaggregation: original asset subject to fixed rate writing down
- 116EChange of accounting policy involving disaggregation: election for fixed rate writing down in relation to resulting asset
- 116FCap on credit to be brought into account on change of accounting policy
- 116GExclusion of debits or credits brought into account under other provisions
- 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Sch. 29 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 545, Sch. 3 Pt. 1 (with Sch. 2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)