SolvedCrossheading Adjustment on change of basis
From legislation.gov.uk
Contents
- Section 227 Application of Chapter
- Section 227A Application of Chapter where cash basis used
- Section 227B Cash basis treatment: full relief under Chapter 1 of Part 6A (trading allowance)
- Section 227C Application of Chapter where section 227B applies
- Section 228 Adjustment income and adjustment expense
- Section 229 Income charged
- Section 230 Person liable
- Section 231 Calculation of the adjustment