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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Special rules if accounting date changes

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Section 214 When a change of accounting date occurs
Section 215 Change of accounting date in third tax year
Section 216 Change of accounting date in later tax year
Section 217 Conditions for basis period to end with new accounting date
Section 218 Commercial reasons for change of accounting date
Section 219 The year after an ineffective change of accounting date
Section 220 Deduction for overlap profit on change of accounting date

Income Tax (Trading and Other Income) Act 2005
Special rules if accounting date changes

Section 214 | When a change of accounting date occurs

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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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