Accrued income scheme

Legislation/Regulatory – SI 1998/3177 reg. 31-35

Adoption

Legislation/Regulatory – FA2004 s. 324 ; FA98 s. 163

Change to

Commentary – VAT Reporter ¶66-040

Chargeable gains

Legislation/Regulatory – SI 1998/3177 reg. 36-39

Controlled foreign companies

Legislation/Regulatory – SI 1998/3177 reg. 40 ; SI 2000/3315 reg. 40

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 – VAT Reporter ¶14-750 ; VAT Reporter ¶55-800

Payment of import VAT

Commentary – VAT Reporter ¶63-780

Relevant discounted securities

Legislation/Regulatory – SI 1998/3177 reg. 12

Returns

Commentary – VAT Reporter ¶55-200

Sale and repurchase of securities, agreements for

Legislation/Regulatory – SI 1998/3177 reg. 13-19

Stock lending

Legislation/Regulatory – SI 1998/3177 reg. 20-23