Chapter 15 Basis periods
From legislation.gov.uk
Contents
- Crossheading Introduction
- Crossheading Accounting date
- Crossheading The normal rules
- Crossheading Apportionment of profits
- Crossheading Overlap profits and losses
- Crossheading Rules where first accounting date shortly before end of tax year
- Crossheading Slight variations in accounting date
- Crossheading Special rules if accounting date changes