Chapter 5 Computational provisions: corporation tax (ss. 76-80A)

Comparing proposed amendment...


In force	76. Computation of income: application of income tax principles.
In force	76A. Computation of profits or gains of a company accounting standards.
In force	76B. Treatment of unrealised gains and losses in certain cases.
In force	76C. Use of different accounting policies within a group of companies.
In force	76D. Computation of income and expenses from leases.
In force	76E. Computation of profits and gains: deductions for interest paid by qualifying financing companies.
In force	77. Miscellaneous special rules for computation of income.
In force	78. Computation of companies' chargeable gains.
In force	79. Foreign currency: computation of income and chargeable gains.
In force	79A. Matching of relevant foreign currency assets with foreign currency liabilities.
In force	79B. Matching of foreign currency assets with certain foreign currency share capital.
In force	79C. Exclusion of foreign currency as asset of certain companies.
In force	80. Taxation of certain foreign currencies.
In force	80A. Taxation of certain short-term leases plant and machinery.

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