SolvedCrossheading Special rules if accounting date changes
From legislation.gov.uk
Contents
- Section 214 When a change of accounting date occurs
- Section 215 Change of accounting date in third tax year
- Section 216 Change of accounting date in later tax year
- Section 217 Conditions for basis period to end with new accounting date
- Section 218 Commercial reasons for change of accounting date
- Section 219 The year after an ineffective change of accounting date
- Section 220 Deduction for overlap profit on change of accounting date