No adjustment for certain expenses previously brought into account
6
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Finance Act 2002 Part 3 — Special rules for certain cases
Cases where adjustment not required until asset realised or written off
7
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Change from realisation basis to mark to market
8
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Election for spreading where paragraph 8 applies
9
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Application of paragraphs 8 and 9 in case of transfer of insurance business
10
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11
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12
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Back to Finance Act 2002 — full text
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