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Income Tax (Trading and Other Income) Act 2005

Crossheading Spreading of adjustment income on leaving cash basis

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Section 334A Spreading on leaving cash basis and related election

Chapter 7 Adjustment income
Crossheading Spreading of adjustment income on leaving cash basis

Crossheading Spreading of adjustment income on leaving cash basis

From legislation.gov.uk

Contents

Section 334A Spreading on leaving cash basis and related election