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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Spreading of adjustment income on leaving cash basis

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Section 239A Spreading on leaving cash basis
Section 239B Election to accelerate charge under section 239A

Chapter 17 Adjustment income
Crossheading Spreading of adjustment income on leaving cash basis

Crossheading Spreading of adjustment income on leaving cash basis

From legislation.gov.uk

Contents

Section 239A Spreading on leaving cash basis
Section 239B Election to accelerate charge under section 239A