Skip to content

Contents

Legislation

Finance Act 1994

Crossheading Assessment under Cases I and II of Schedule D

Find in this level

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
Overlap profits and overlap losses.

Section 205 | Overlap profits and overlap losses.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Ss. 200-208 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)