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Income Tax (Trading and Other Income) Act 2005

Crossheading Rules where first accounting date shortly before end of tax year

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Section 208 When the late accounting date rules apply
Section 209 Rule if there is an accounting date
Section 210 Rules if there is no accounting date

Chapter 15 Basis periods
Crossheading Rules where first accounting date shortly before end of tax year

Crossheading Rules where first accounting date shortly before end of tax year

From legislation.gov.uk

Contents

Section 208 When the late accounting date rules apply
Section 209 Rule if there is an accounting date
Section 210 Rules if there is no accounting date