OpenLegislation

Chapter 2 Application of PartF1

United Kingdom Repealed

  1. 261Application of Part
  2. 262UK net debt of worldwide group for period of account of worldwide group
  3. 263Net debt of a company
  4. 264Worldwide gross debt of worldwide group for period of account of the group
  5. 265References to amounts disclosed in balance sheet of a company
  6. 265ADifferent accounting treatment used at company and group levels
  7. 266Qualifying financial services groups
  8. 267Qualifying activities
  9. 268Lending activities and activities ancillary to lending activities
  10. 269Insurance activities and insurance-related activities
  11. 270Relevant dealing in financial instruments
  12. 271UK trading income of the worldwide group
  13. 272Worldwide trading income of the worldwide group
  14. 273Foreign currency accounting
  15. 273AMeaning of “group securitisation company”

Annotations

Textual amendments

F1

Pt. 7 repealed (with effect in accordance with Sch. 5 para. 25(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 11(1)

Notes on Part 7

Modifications

C1

Pt. 7 modified (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 3 para. 38 (with Sch. 3 paras. 37, 39, 40)