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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Slight variations in accounting date

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Section 211 Treating middle date as accounting date
Section 212 Consequence of treating middle date as accounting date
Section 213 Circumstances in which middle date not treated as accounting date

Chapter 15 Basis periods
Crossheading Slight variations in accounting date

Crossheading Slight variations in accounting date

From legislation.gov.uk

Contents

Section 211 Treating middle date as accounting date
Section 212 Consequence of treating middle date as accounting date
Section 213 Circumstances in which middle date not treated as accounting date