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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Adjustments on entering cash basis

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Section 240B “Entering the cash basis”
Section 240C Unrelieved qualifying expenditure: Parts 2, 7 and 8 of CAA 2001
Section 240CA Unrelieved qualifying expenditure: Part 5 of CAA 2001
Section 240D Assets not fully paid for

Income Tax (Trading and Other Income) Act 2005
Chapter 17A Cash basis: adjustments for capital allowances

Crossheading Adjustments on entering cash basis

From legislation.gov.uk

Contents

Section 240B “Entering the cash basis”
Section 240C Unrelieved qualifying expenditure: Parts 2, 7 and 8 of CAA 2001
Section 240CA Unrelieved qualifying expenditure: Part 5 of CAA 2001
Section 240D Assets not fully paid for

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