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Alphabetical List of the Local and Personal Acts of 2002
INDEX T0 THE PUBLIC GENERAL Acrs AND GENERAL SYNOD MEAsuREs OF 2002
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accepted accounting practice accounting period accruing acquired amended as follows amount applies in relation authorised biodiesel brewery brought into account capital gains tax charge Chargeable Gains Act company’s condition corporation tax creditor relationship deduction derivative contract disposal effect in relation election entitled exchange gains excise duty exemption Finance Act 1996 Finance Act 2002 gain or loss Gains Act 1992 Gains and losses gains tax Chapter Income tax Inland Revenue insert intangible fixed assets interest investment investor loan relationships mark to market non-trading paragraph applies partnership payable payment period of account person pool betting profits purposes of sub-paragraph purposes of subsection qualifying expenditure realisation reference regulations relevant contract respect retum Schedule 26 section applies securities or shares specified statutory instrument substitute tax and capital tax purposes tax relief Taxation of Chargeable Taxes Act 1988 transactions transfer treated underlying subject matter United Kingdom vehicle vehicle excise duty