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Income Tax (Trading and Other Income) Act 2005

Crossheading Accounting date

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Section 197 Meaning of “accounting date”

Income Tax (Trading and Other Income) Act 2005
Accounting date

Section 197 | Meaning of “accounting date”

From legislation.gov.uk

15 July 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 2 Ch. 15 omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 8, 61(1)

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