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Legislation

Income Tax (Trading and Other Income) Act 2005

CHAPTER 7A Cash basis: adjustments for capital allowances

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Section 334B “Entering the cash basis”
Section 334C Unrelieved qualifying expenditure
Section 334D Assets not fully paid for
Section 334E Effect of election where predecessor and successor are connected persons

Part 3 Property income
CHAPTER 7A Cash basis: adjustments for capital allowances

CHAPTER 7A Cash basis: adjustments for capital allowances

From legislation.gov.uk

Contents

Section 334B “Entering the cash basis”
Section 334C Unrelieved qualifying expenditure
Section 334D Assets not fully paid for
Section 334E Effect of election where predecessor and successor are connected persons