Euros
Accrued income scheme
Adoption
Chargeable gains
Controlled foreign companies
Deductibility of costs of euroconversion of shares and securities
Investment companies and insurance companies
Legislation/Regulatory –
SI 1998/3177 reg. 6
Trading companies
Legislation/Regulatory –
SI 1998/3177 reg. 5
Euroconversion, meaning
Legislation/Regulatory –
SI 1998/3177 reg. 3
Government borrowing
Legislation/Regulatory –
FA2004 s. 324
Invoices
Commentary –
Indirect Tax Reporter ¶14-750
;
Indirect Tax Reporter ¶55-800
Relevant discounted securities
Legislation/Regulatory –
SI 1998/3177 reg. 12
Returns
Commentary –
Indirect Tax Reporter ¶55-200
Sale and repurchase of securities, agreements for
Stock lending