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Finance Act 1996

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Computational provisions etc.U.K.

F184 Debits and credits brought into account.U.K.

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Textual Amendments

F1S. 84 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 407, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F284A Exchange gains and losses from loan relationshipsU.K.

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Textual Amendments

F2S. 84A repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 408, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F385AComputation in accordance with generally accepted accounting practiceU.K.

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Textual Amendments

F3S. 85A repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 409, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F485BAmounts recognised in determining company’s profit or lossU.K.

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Textual Amendments

F4S. 85B repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 410, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F585CAmounts not fully recognised for accounting purposesU.K.

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Textual Amendments

F5S. 85C repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 411, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F687 Accounting method where parties have a connection.U.K.

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Textual Amendments

F6S. 87 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 412, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F787A Meaning of “control” in section 87U.K.

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Textual Amendments

F7S. 87A repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 413, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F888 Exemption from section 87 in certain cases.U.K.

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Textual Amendments

F8S. 88 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 414, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F988A Accounting method where rate of interest is resetU.K.

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Textual Amendments

F9S. 88A repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 415, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

89 Inconsistent application of accounting methods.U.K.

F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F10S. 89 repealed (24.7.2002 with effect as mentioned in s. 82(2) of the repealing Act) by Finance Act 2002 (c. 23), ss. 82(1), 141, Sch. 25 Pt. 1 para. 9, Sch. 40 Pt. 3(12)

F1190 Changes of accounting method.U.K.

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Textual Amendments

F11S. 90 repealed (with effect in accordance with s. 52(3) of the amending Act) by Finance Act 2004 (c. 12), Sch. 10 para. 7, Sch. 42 Pt. 2(6)

F1290AChange of accounting basis applicable to assets or liabilitiesU.K.

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Textual Amendments

F12S. 90A repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 416, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

91 Payments subject to deduction of tax.U.K.

F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F13S. 91 repealed (24.7.2002 with effect as mentioned in s. 82(2) of the repealing Act) by Finance Act 2002 (c. 23), ss. 82(1), 141, Sch. 25 Pt. 1 para. 11, Sch. 40 Pt. 3(12)

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