Adjustments for capital items and miscellaneous items Adjustments for capital items and miscellaneous itemsF1
United Kingdom
- 64Treatment of capital items following IMA SORP
- 65Treatment of other capital items and miscellaneous items
Annotations
Textual amendments
- F1
Words in reg. 64 cross-heading inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Offshore Funds (Tax) (Amendment) Regulations 2017 (S.I. 2017/240), regs. 1(1), 2(2)(b)