Statement by the Delegation of the United States of America on the presidential elections in Uzbekistan, held on 4 December 2016

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Charge to tax on profits
General scheme of corporation tax
Beginning of accounting period
End of accounting period
Companies with more than one accounting date
Companies being wound up
Overview of Chapter
Companies incorporated in the United Kingdom
Continuation of residence established under common law
SEs which transfer registered office to the United Kingdom
SCEs which transfer registered office to the United Kingdom
Companies treated as non-UK resident under double taxation arrangements
Chargeable profits
The separate enterprise principle
The separate enterprise principle: application to non-UK resident banks
Rules about deductions
Trade includes office
Overview of Part
Charge to tax on trade profits
Trades and trade profits
Starting and ceasing to trade
Trading income and property income
Generally accepted accounting practice
Losses calculated on same basis as profits
Receipts and expenses
Items treated as receipts and expenses
Animals kept for trade purposes
Relationship between rules prohibiting and allowing deductions
Apportionment etc of profits and losses to accounting period
Capital expenditure
Expenses not wholly and exclusively for trade and unconnected losses
Bad debts
Car or motor cycle hire
Car or motor cycle hire: supplementary
Hiring cars (but not motor cycles) with low CO2 emissions before 1 April 2013
Patent royalties
Expenditure on integral features
Pre-trading expenses
Tenants under taxed leases
Renewals
Payments for restrictive undertakings
Seconded employees
Contributions to agents' expenses
Counselling and retraining expenses
Redundancy payments etc