Related Commentary  

6(1)  This paragraph applies to an accounting period beginning on or after 1st January 2005 where the asset disposed of–

(a)represents a loan relationship of the company, or

(b)is a ship or aircraft.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.