Accounts and statements prepared in post-1 October 2002

General rule

Accrued income scheme

Interest payable

Nominal value of securities

Asset

Chargeable gains

Assets

Bank accounts

Exemption

Consideration, value added tax

Controlled foreign companies

Capital allowances

Chargeable profits

Euros

– see Euros

Exchange gains and losses

Gain computation

Generally

Local authorities borrowing in

Personal expenditure

Personal expenditure, capital gains

Petroleum revenue tax, computation of profit