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Legislation
Finance Act 2022

Crossheading Trading and property income

  • Section 7 Abolition of basis periods
  • Section 8 Profits of property businesses: late accounting date rules
  1. Trading and property income
  2. Abolition of basis periods

Section 7 | Abolition of basis periods

From legislation.gov.uk

Schedule 1 makes provision for and in connection with the abolition of basis periods under Chapter 15 of Part 2 of ITTOIA 2005.

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