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Chapter 8
Accounting Practice and Related Matters80Accounting practice and related matters

(1)    Schedule 4 (accounting practice and related matters) has effect.

(2)    In that Schedule—

Part 1 makes provision about bad debts and related matters;

Part 2 makes other provision connected with accounting practice.

(3)    Part 1 of the Schedule, so far as it amends provisions that have effect both for income tax and corporation tax, has effect for the purposes of corporation tax only.

(4)    Except as otherwise provided, the provisions of the Schedule have effect for periods of account beginning on or after 1st January 2005.

NOTES
Initial Commencement
Royal Assent

This Act received Royal Assent on 7 April 2005 and this section came into force on that date in the absence of any specific commencement provision.
Professions & Ethics99 Accounting92 Accounting Standards92 Company Law & Business Entities92 Companies & Corporate Bodies92 Banking & Finance Law99 Company Accounts92 Corporation Tax99 Finance & Accounting99 Lending & Security99 Tax Law99 Securitisation99

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