Regulation 9.3 Rule 9
The amount of interest so calculated is the amount to be treated as a receipt or an expense, as the case may be, in accordance with section 107, and is the amount of a receipt or expense, as the case may be, referred to, or to be taken into account in a computation of profits and losses under, sections 92 to 94 of the Finance Act 1993f1, in a case where those sections apply.
Annotations
Footnotes
- f1
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1993 c. 34; sections 92 to 94 were substituted by section 105 of the Finance Act 2000 (c. 17).