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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 7 Adjustment income

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Crossheading Adjustment on change of basis
Crossheading Treatment of adjustment income and adjustment expense
Crossheading Spreading of adjustment income on leaving cash basis

Part 3 Property income
Chapter 7 Adjustment income

Chapter 7 Adjustment income

From legislation.gov.uk

Contents

Crossheading Adjustment on change of basis
Crossheading Treatment of adjustment income and adjustment expense
Crossheading Spreading of adjustment income on leaving cash basis