| Links from Section 76B | ||
|---|---|---|
| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(1) (a) In this section and paragraph 4 of Schedule 17A, “fair value”, “financial asset” and “financial liability” have the meanings assigned to them by international accounting standards. |
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Taxes Consolidation Act, 1997 |
(b) For the purposes of this section, section 76A and paragraph 4 of Schedule 17A— |
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|
Taxes Consolidation Act, 1997 |
(2) A profit or gain from a financial asset or a financial liability of a company that, in accordance with relevant accounting standards (within the meaning of Schedule 17A) is— |
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|
Taxes Consolidation Act, 1997 |
shall be taken into account on that basis in computing profits or gains of the company for that accounting period for the purposes of Case I or II of Schedule D. |
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|
Taxes Consolidation Act, 1997 |
(b) For the purposes of this section, section 76A and paragraph 4 of Schedule 17A— |
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| Links to Section 76B (from within TaxSource Total) | ||
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None |
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