Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 Schedule 17A paragraph 4
Transitional measures (gains and losses in financial instruments)
Paragraph 4 provides transitional measures for dealing with gains and losses on financial assets and liabilities where a company moves to relevant accounting standards (IFRS), to prevent double counting or non-counting of unrealised gains and losses for tax purposes.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.