Schedule 18 Corporation tax: foreign currency accountingF1

United Kingdom Repealed

1. Amendments of FA 1993
2. Commencement and transitional provision
3. Sterling equivalent if amount carried back to pre-commencement accounting period
4. Sterling equivalent if amount carried forward from earlier period
5. Adjustment of sterling loss if amount carried back to pre-commencement accounting period
6. Adjustment of sterling loss if amount carried forward from earlier period
7. Interpretation
8. Right of company to elect for different commencement and transitional provision to apply