306 Overview of Chapter

Chapter 3
The Credits and Debits to Be Brought Into Account: General

Introduction

306  Overview of Chapter

(1)     This Chapter contains rules of general application about the credits and debits to be brought into account for the purposes of this Part.

(2)     In particular, it—

[(za)     makes provision about the matters in respect of which amounts are to be brought into account (see section 306A),]

(a)     provides for the application of generally accepted accounting practice in determining the amounts to be

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