CTM76000 - Local currency accounting (FA00 scheme): contents
This chapter describes the treatment of local currency accounting in accounting periods ending after 31 December 1999 and beginning before 1 October 2002
Please note that guidance on the further changes introduced by FA02 for accounting periods beginning on or after 1 October 2002 will be found in the Corporate Finance Manual
| CTM76010 | Introduction |
| CTM76020 | Glossary |
| CTM76030 | What happened before 1993 |
| CTM76040 | Overview of the original 1993 scheme |
| CTM76050 | New basic rule |
| CTM76060 | Computing the CT profit or loss |
| CTM76065 | Example |
| CTM76070 | Rate to be used |
| CTM76071 | Multiple rates |
| CTM76073 | Relevant day |
| CTM76075 | Rate to be used chart |
| CTM76090 | Capital allowances |
| CTM76100 | Losses |
| CTM76120 | Transition |
| CTM76130 | Deferral |
| CTM76140 | Partnerships |
| CTM76150 | Branches |
| CTM76160 | SSAP20 |
| CTM76170 | Anti-avoidance |
| CTM76180 | CTSA returns |
| CTM76190 | References to the Act |
