Chapter 16 Averaging profits of farmers and creative artists
From legislation.gov.uk
Contents
- Section 221 Claim for averaging of fluctuating profits
- Section 221A Claim not available where cash basis used
- Section 222 Circumstances in which claim for two-year averaging may be made
- Section 222A Circumstances in which claim for five-year averaging may be made
- Section 223 Adjustment of profits
- Section 224 Effect of adjustment
- Section 225 Effect of later adjustment of profits