Section EW 19 — Income Tax Act 2007: Choice among some spreading methods

EW 19 Choice among some spreading methods A person who is not required to use a method under section EW 15B and who may use the yield to maturity method or an alternative, the straight-line method, or a market valuation method for a financial arrangement may choose to use whichever of those methods the person can use for the arrangement. Defined in this Act: financial arrangement , IFRS , spreading method Compare: 2004 No 35 s EW 19 Section EW 19 heading: amended, on 1 April 2008, by section 370(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section EW 19: amended, on 1 April 2008, by section 370(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section EW 19 list of defined terms IFRS : inserted, on 1 April 2008, by section 370(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).