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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Adjustment on change of basis

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Section 329 Application of Chapter
Section 329A Application of Chapter where cash basis used
Section 330 Adjustment income and adjustment expense
Section 331 Income charged
Section 332 Person liable

Adjustment on change of basis
Person liable

Section 332 | Person liable

From legislation.gov.uk

The person liable for any tax charged under this Chapter is the person receiving or entitled to the adjustment income.