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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Slight variations in accounting date

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Section 211 Treating middle date as accounting date
Section 212 Consequence of treating middle date as accounting date
Section 213 Circumstances in which middle date not treated as accounting date

Slight variations in accounting date
Treating middle date as accounting date

Section 211 | Treating middle date as accounting date

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed