103 References to accounting practice and periods of account
Finance Act 2002 (2002 c 23) | Legislation

103  References to accounting practice and periods of account

(1)     . . .

(2)     . . .

(3)     In section 288(1) of the Taxation of Chargeable Gains Act 1992 (interpretation), at the appropriate place insert—

““period of account” has the meaning given by section 832(1) of the Taxes Act;”.

(4)     In the following

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