CFM15100 - S92 - 94AB FA 1993
Table of contents
This is an illustrative draft of S92 - 94AB FA 1993 (currency translation) as amended by FA 2002.
Corporation tax: currency
| CFM15101 | Section 92 FA 1993 | The basic rule: sterling to be used |
| CFM15102 | Section 93 FA 1993 | Use of currency other than sterling |
| CFM15103 | Section 93A FA 1993 | Use of other currency: accounts partly from statements in foreign currency |
| CFM15104 | Section 94AA FA 1993 | Rules for ascertaining currency equivalents: general |
| CFM15105 | Section 94AB FA 1993 | Rules for ascertaining sterling equivalent for section 93(4) or (5). * |
