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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 17A Cash basis: adjustments for capital allowances

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Crossheading Introduction
Crossheading Adjustments on entering cash basis
Crossheading Successions where predecessor and successor are connected persons

Part 2 Trading income
Chapter 17A Cash basis: adjustments for capital allowances

Chapter 17A Cash basis: adjustments for capital allowances

From legislation.gov.uk

Contents

Crossheading Introduction
Crossheading Adjustments on entering cash basis
Crossheading Successions where predecessor and successor are connected persons