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Legislation
Income Tax Act 2007

Chapter 4 Supplementary provisions

  • Section 614D Pre-26 November 1996 schemes and post-25 November 1996 schemes
  • Section 614DA Time apportionment where periods of account do not coincide
  • Section 614DB Periods of account and related periods of account and tax years
  • Section 614DC Connected persons
  • Section 614DD Assets which represent the leased asset
  • Section 614DE Parent undertakings and consolidated group accounts
  • Section 614DF Assessments and adjustments
  • Section 614DG Interpretation
  1. Part 11A Leasing arrangements: finance leases and loans
  2. Chapter 4 Supplementary provisions

Chapter 4 Supplementary provisions

From legislation.gov.uk

Contents

  1. Section 614D Pre-26 November 1996 schemes and post-25 November 1996 schemes
  2. Section 614DA Time apportionment where periods of account do not coincide
  3. Section 614DB Periods of account and related periods of account and tax years
  4. Section 614DC Connected persons
  5. Section 614DD Assets which represent the leased asset
  6. Section 614DE Parent undertakings and consolidated group accounts
  7. Section 614DF Assessments and adjustments
  8. Section 614DG Interpretation
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