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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Cash basis: value of stock and work in progress on cessation

  • Section 97A Cash basis: value of trading stock on cessation of trade
  • Section 97B Cash basis: value of work in progress on cessation of profession or vocation
  1. Chapter 6 Trade profits: receipts
  2. Crossheading Cash basis: value of stock and work in progress on cessation

Crossheading Cash basis: value of stock and work in progress on cessation

From legislation.gov.uk

Contents

  1. Section 97A Cash basis: value of trading stock on cessation of trade
  2. Section 97B Cash basis: value of work in progress on cessation of profession or vocation
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