Schedule 24 ASSUMPTIONS FOR CALCULATING CHARGEABLE PROFITS, CREDITABLE TAX AND CORRESPONDING UNITED KINGDOM TAX OF FOREIGN COMPANIESC1M1
United Kingdom
- General
- Group relief etc.
- Company reconstructions
- Losses in pre-direction accounting periods
- Capital allowances and expenditure on car hire
- Unremittable overseas income
- Exchange gains and losses
- Transfer pricing
Annotations
Marginal citations
- M1
Source-1984 Sch. 16, 1985 Sch. 14 16
Modifications
- C1
Sch. 24 modified (28.7.2000) by Finance Act 2000 (c. 17), Sch. 22 para. 54(2)-(5)