Corporate tax | Commentary

D1.665 ...

Corporate tax | Commentary

Destinations for rewritten material

D1.665 ...

The list below details the destination of rewritten content:

D1.604 [Rewritten—Assets entirely excluded]

Rewritten to D1.603

D1.605 [Rewritten—Assets excluded except as regards royalties]

Rewritten to D1.603

D1.606 [Rewritten—Assets excluded to specified extent]

Rewritten to D1.603

D1.607 [Rewritten—Finance leasing]

Rewritten to D1.603

D1.612 [Rewritten—How debits and credits are given effect]

Rewritten to D1.629E

D1.613 [Deleted—Debits and credits brought into account for tax purposes]

Deleted as duplicated in D1.610

D1.615 [Rewritten—Double taxation relief]

Rewritten to D1.629F

D1.616 [Deleted—Controlled foreign companies]

Deleted as covered in D4.421

D1.623 [Rewritten—Change of accounting policy]

Rewritten to D1.629D

D1.627A [Rewritten—Debits in respect of goodwill and certain customer-related assets]

Rewritten to D1.629B

D1.631 [Rewritten—Realisations]

Rewritten to D1.630 for realisations and D1.630A for part

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial