SolvedSection 331 | Income charged
From legislation.gov.uk
(1)Tax is charged under this Chapter on the full amount of any adjustment income arising in the tax year.
(2)This is subject to section 334A (spreading on leaving cash basis and related election).
From legislation.gov.uk
(1)Tax is charged under this Chapter on the full amount of any adjustment income arising in the tax year.
(2)This is subject to section 334A (spreading on leaving cash basis and related election).