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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Rules where first accounting date shortly before end of tax year

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Section 208 When the late accounting date rules apply
Section 209 Rule if there is an accounting date
Section 210 Rules if there is no accounting date

Rules where first accounting date shortly before end of tax year
Rule if there is an accounting date

Section 209 | Rule if there is an accounting date

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed