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Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020
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Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020
Status:
 
Not current version
(version history — see timeline)
Please check the legislation timeline to ensure that you are viewing the correct legislation version. See also FAQ B3.
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03 Jan 2020   
  •  
     
  • 01 Apr 2023
    Amended by
    S 148/2023
  • 31 Dec 2021
    Amended by
    S 148/2023
  • 22 May 2020
    Amended by
    S 392/2020
  • 03 Jan 2020
    Amended by
    S 180/2020
  • 03 Jan 2020
    SL 4/2020
  •  
     
Table of Contents
Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020
Enacting Formula
 
1 Citation and commencement
 
2 Definitions
 
3 Transition from tax treatment under section 34A of Act to tax treatment under section 34AA of Act
 
4 Transition from other tax treatment to tax treatment under section 34AA of Act
 
5 Prescribed amount of gain or loss on disposal of equity instrument on revenue account measured at fair value through other comprehensive income
THE SCHEDULE Profit or loss in respect of financial instrument of qualifying person recognised on date of initial application
Income Tax (Adjustment for Change of Basis of Computing Profit, Loss or Expense of Financial Instruments resulting from FRS 109 or SFRS(I) 9) Regulations 2020
Status:
Not current version (version history — see timeline)
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    • View Current Version
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  • Document
  • Provision
  • 03 Jan 2020
    SL 4/2020
  • 03 Jan 2020
    Amended by
    S 180/2020
  • 22 May 2020
    Amended by
    S 392/2020
  • 31 Dec 2021
    Amended by
    S 148/2023
  • 01 Apr 2023
    Amended by
    S 148/2023
  •  
3 Jan 2020
22 May 2020
31 Dec 2021
1 Apr 2023
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