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(three)Whether the situation in subsection (1) is met is determined for each accounting duration of the company during which movie-making things to do are carried on in relation on the movie, in accordance with the subsequent policies.

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(three)A supervisory authority that's not an acceptable assortment authority could disclose information attained or held by them to an suitable collection authority or to an authorised officer of the ideal collection authority.

(8)Exactly where a person won't draw up accounts for any suitable accounting time period in accordance with GAAP, the reference in subsection (seven)(b) to any quantities which in accordance with GAAP are recognised as revenue in the individual’s profit and decline account or income statement for the accounting time period will be to be read for a reference to any amounts which would be so recognised if the individual had drawn up these kinds of accounts for that accounting interval.

Revised legislation carried on this site will not be entirely current. Variations and effects are recorded by our editorial team in lists which can be found from the ‘Variations to Legislation’ place.

(six)This segment is issue to any provision on the contrary in regulations less than part 59E of TMA 1970 (further more provision regarding when corporation tax is due and payable).

(b)in the situation of somebody for whom the Gambling Commission is often a supervisory authority, the Gambling Fee;

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If, nevertheless, his precise taxable income is in excess of the taxable gains as computed earlier mentioned, taxpayer shall be entitled to get credit of this kind of extra income subject for the payment of tax on the relevant usual rates.

(three)For this intent, finance yahoo ag an accounting period that finishes concurrently as the end on the financial year is undoubtedly an accounting time period ending in that year.

(b)the aggregate volume of those instalments identified ignoring that subsection (and so taking into account the tax chargeable around the RP developer to the straddling period).

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(six)In any case not slipping within the preceding subsections, an RP developer’s allowance for an accounting period is—

"lease liability", in relation into a company plus a lease, usually means a liability recognised from the company’s accounts to mirror the company’s obligations as tenant under the lease;