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Contents

Legislation

Income Tax (Trading and Other Income) Act 2005

CHAPTER 16ZA COMPENSATION FOR COMPULSORY SLAUGHTER OF ANIMALS

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Section 225ZA Application of Chapter 16ZA
Section 225ZAA Chapter not to apply where cash basis used
Section 225ZB Right to make claim
Section 225ZC Book value
Section 225ZD Effect of claim for spreading profits
Section 225ZE Adjustment: cessation of trading
Section 225ZF Time limits etc for spreading claim
Section 225ZG Interpretation

Chapter 16ZA
Chapter not to apply where cash basis used

Section 225ZAA | Chapter not to apply where cash basis used

From legislation.gov.uk

Nothing in this Chapter applies in calculating the profits of a trade on the cash basis.