Part 2Income tax, corporation tax and capital gains tax
Chapter 8Accounting practice and related matters
80Accounting practice and related matters
1
Schedule 4 (accounting practice and related matters) has effect.
2
In that Schedule—
Part 1 makes provision about bad debts and related matters;
Part 2 makes other provision connected with accounting practice.
3
Part 1 of the Schedule, so far as it amends provisions that have effect both for income tax and corporation tax, has effect for the purposes of corporation tax only.
4
Except as otherwise provided, the provisions of the Schedule have effect for periods of account beginning on or after 1st January 2005.