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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Valuation of work in progress

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Section 182 Valuation of work in progress on cessation
Section 183 Meaning of “work in progress”
Section 184 Basis of valuation of work in progress
Section 185 Election for valuation at cost

Income Tax (Trading and Other Income) Act 2005
Chapter 12 Trade profits: valuation of stock and work in progress on cessation of trade

Crossheading Valuation of work in progress

From legislation.gov.uk

Contents

Section 182 Valuation of work in progress on cessation
Section 183 Meaning of “work in progress”
Section 184 Basis of valuation of work in progress
Section 185 Election for valuation at cost

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