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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 12 Trade profits: valuation of stock and work in progress on cessation of trade

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Crossheading Valuation of trading stock
Crossheading Valuation of work in progress
Crossheading Supplementary

Part 2 Trading income
Chapter 12 Trade profits: valuation of stock and work in progress on cessation of trade

Chapter 12 Trade profits: valuation of stock and work in progress on cessation of trade

From legislation.gov.uk

Contents

Crossheading Valuation of trading stock
Crossheading Valuation of work in progress
Crossheading Supplementary