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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Periods of account not ending on 5th April

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Section 820 Periods of account not ending on 5th April
Section 821 Meaning of “relevant limit”
Section 822 Full relief
Section 823 Alternative method of calculating profits

Chapter 2 qualifying care relief
Crossheading Periods of account not ending on 5th April

Crossheading Periods of account not ending on 5th April

From legislation.gov.uk

Contents

Section 820 Periods of account not ending on 5th April
Section 821 Meaning of “relevant limit”
Section 822 Full relief
Section 823 Alternative method of calculating profits