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Income Tax (Trading and Other Income) Act 2005

Crossheading Adjustment on change of basis

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Section 329 Application of Chapter
Section 329A Application of Chapter where cash basis used
Section 330 Adjustment income and adjustment expense
Section 331 Income charged
Section 332 Person liable

Income Tax (Trading and Other Income) Act 2005
Chapter 7 Adjustment income

Crossheading Adjustment on change of basis

From legislation.gov.uk

Contents

Section 329 Application of Chapter
Section 329A Application of Chapter where cash basis used
Section 330 Adjustment income and adjustment expense
Section 331 Income charged
Section 332 Person liable

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