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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading The normal rules

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Section 198 General rule
Section 199 First tax year
Section 200 Second tax year
Section 201 Tax year in which there is no accounting date
Section 202 Final tax year

Income Tax (Trading and Other Income) Act 2005
Chapter 15 Basis periods

Crossheading The normal rules

From legislation.gov.uk

Contents

Section 198 General rule
Section 199 First tax year
Section 200 Second tax year
Section 201 Tax year in which there is no accounting date
Section 202 Final tax year

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