ACCA F6考官文章 2013年12月
楼主#更多 发布于：2013-11-15 16:13
This article looksat the changes made by the Finance Act 2013, and should be read by those of youwho are taking Paper F6 (UK) at either the June or December 2014 sittings. Theaim of the article is to summarise the changes made by the Finance Act 2013 andto look at the more important changes in greater detail. The article alsoincludes details of legislation that was enacted prior to the Finance Act 2013,but has only come into effect from 6 April 2013. The article does not refer toany amendments to the Paper F6 (UK) syllabus coverage unless they directlyrelate to legislative changes and candidates should therefore consult the Juneand December 2014 version of the Paper F6 (UK) Syllabus and StudyGuide for details of such amendments.
Please note that ifyou are sitting Paper F6 (UK) in December 2013, you will be examined on theFinance Act 2012, which is the legislation as it relates to the tax year2012–13. Therefore this article is not relevant to you, and you should insteadrefer to the Finance Act 2012 article published on the ACCA website (see'Related links').