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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Basis of calculation of profits

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Section 271A Basis of calculation of profits: GAAP required
Section 271B Calculation of profits in accordance with GAAP
Section 271C Basis of calculation of profits: cash basis required
Section 271D Calculation of profits on the cash basis

Chapter 3 Profits of property businesses: basic rules
Crossheading Basis of calculation of profits

Crossheading Basis of calculation of profits

From legislation.gov.uk

Contents

Section 271A Basis of calculation of profits: GAAP required
Section 271B Calculation of profits in accordance with GAAP
Section 271C Basis of calculation of profits: cash basis required
Section 271D Calculation of profits on the cash basis