# Finance Act 2004, Section 52: Amendment of enactments that operate by reference to accounting practice

Extent: E+W+S+N.I.

(1) Schedule 10 makes amendments of provisions of the Tax Acts that operate by reference to accounting practice.
(2) In that Schedule—
Part 1 makes amendments relating to loan relationships;
Part 2 makes amendments relating to derivative contracts;
Part 3 makes amendments relating to intangible fixed assets;
Part 4 makes amendments relating to foreign currency accounting.
(3) The amendments have effect in relation to—
(a) periods of account beginning on or after 1st January 2005, ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/52 (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.