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Legislation

Finance Act 2022

Crossheading Trading and property income

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Section 7 Abolition of basis periods
Section 8 Profits of property businesses: late accounting date rules

PART 1 Income tax, corporation tax and capital gains tax
Crossheading Trading and property income

Crossheading Trading and property income

From legislation.gov.uk

Contents

Section 7 Abolition of basis periods
Section 8 Profits of property businesses: late accounting date rules