Commentary

D1.314A Destinations for rewritten material

Corporate tax
Corporate tax | Commentary

D1.314A Destinations for rewritten material

Corporate tax | Commentary

D1.314A Destinations for rewritten material

The list below details the destinations of rewritten Simon's content:

D1.301 [Rewritten—Meaning of 'taxable profits']

Rewritten to D1.302

D1.304 [Rewritten—Income recognition in respect of work in progress]

Rewritten to B2.619

D1.305 [Rewritten—Prohibited deductions]

Rewritten to D1.357

D1.306 [Rewritten—Mineral rights]

Rewritten to B5.662

D1.307 [Rewritten—Capital allowances]

Rewritten to D1.302

D1.308 [Rewritten—Building society interest received]

Rewritten to D1.302

D1.309 [Rewritten—Accounting period not coincident with period of account]

Rewritten to D1.303

D1.310 [Rewritten—Debt cap provisions—overview]

Rewritten to D1.1480

D1.311 [Rewritten—Debt cap provisions—'gateway' test]

Rewritten to D1.1481

D1.312 [Rewritten—Debt cap provisions—calculation of disallowance]

Rewritten to D1.1482

D1.313 [Rewritten—Debt cap

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