Valid from 19/07/2006
Derivative contracts: computation in accordance with generally accepted accounting practiceU.K.
21(1)Paragraph 17A of Schedule 26 to FA 2002 (computation in accordance with generally accepted accounting practice) is amended as follows.U.K.
(2)In sub-paragraph (1) (amounts to be brought into account are those recognised in determining company's profit or loss) after “Subject to the provisions of this Schedule” insert “ (including, in particular, paragraph 15(1)) ”.