SCHEDULES
SCHEDULE 6Avoidance involving financial arrangements
Loan relationships: computation in accordance with generally accepted accounting practice
11
(1)
Section 85A of FA 1996 (computation in accordance with generally accepted accounting practice) is amended as follows.
(2)
In subsection (1)
(amounts to be brought into account are those recognised in determining company's profit or loss) after “Subject to the provisions of this Chapter” insert “
(including, in particular, section 84(1))
”
.