35 Changes to accounting standards affecting leases
Finance Act 2020 (2020 c 14) | Legislation

35  Changes to accounting standards affecting leases

(1)     Schedule 14 to FA 2019 (leases: changes to accounting standards etc) is amended as follows.

(2)     In paragraph 13 (cases where asset first recognised for period of account beginning on or after 1 January 2019), for sub-paragraph (1) substitute—

“(1)     This paragraph applies if the first period of account for which the right-of-use asset falls

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