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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Apportionment of profits

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Section 275 Apportionment etc. of profits to tax year
Section 275A Rule if person starts to carry on business after 31 March
Section 275B Rule if there is a late accounting date
Section 275C Election to disapply late accounting date rules

Chapter 3 Profits of property businesses: basic rules
Crossheading Apportionment of profits

Crossheading Apportionment of profits

From legislation.gov.uk

Contents

Section 275 Apportionment etc. of profits to tax year
Section 275A Rule if person starts to carry on business after 31 March
Section 275B Rule if there is a late accounting date
Section 275C Election to disapply late accounting date rules