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Legislation

Finance Act 1994

Crossheading Assessment under Cases I and II of Schedule D

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Section 200 Assessment on current year basis.
Section 201 Basis of assessment at commencement.
Section 202 Change of basis period.
Section 203 Conditions for such a change.
Section 204 Basis of assessment on discontinuance.
Section 205 Overlap profits and overlap losses.

Assessment under Cases I and II of Schedule D
Basis of assessment on discontinuance.

Section 204 | Basis of assessment on discontinuance.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 200-208 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)