Where there is a change of accounting policy in drawing up a company's accounts from one period of account to the next, and both those accounts are drawn up in accordance with GAAP in relation to those periods then the provisions of Chapter 15 will apply.

No taxable credit or allowable debit is to be brought into account under Chapter 15 to the extent that it is brought into account by CTA09/PART8/S723, S725 or S732.

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