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Contents

Legislation

Finance Act 1998

Crossheading Computation of profits of trade, profession or vocation

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Section 42 Computation of profits of trade, profession or vocation.
Section 43 Barristers and advocates in early years of practice.
Section 44 Change of accounting basis.
Section 45 Meaning of “period of account".
Section 46 Minor and consequential provisions about computations.

Computation of profits of trade, profession or vocation
Change of accounting basis.

Section 44 | Change of accounting basis.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
S. 44 repealed (24.7.2002 with effect as mentioned in Sch. 40 Pt. 3(8) Note 2 and Sch. 22 paras. 16, 17 of the amending Act) by 2002 c. 23, s. 141, Sch. 40 Pt. 3(8) Note 2