Part 1 Loan Relationships
Finance Act 2004 (2004 c 12) | Legislation

SCHEDULE 10 Amendment of Enactments that Operate by Reference to Accounting Practice

Section 52

Part 1 Loan Relationships

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1

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2

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3

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4

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5

In section 88 of that Act (exemption from section 87 in certain cases), omit subsection (2)(b) and subsection (3)(b).

6

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7

Omit section 90 of that Act (changes of accounting method).

8

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9

(1)     .Ìý.Ìý.

(2)     Where at the relevant time a company holds an asset to which section 92 applies—

(a)

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