Finance Act 1994 (c. 9)

Part IV U.K. Income Tax, Corporation Tax and Capital Gains Tax

Chapter IV U.K. Changes for Facilitating Self-Assessment

Assessment under Cases I and II of Schedule D U.K.

F1 200 Assessment on current year basis. U.K.

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Textual Amendments

F1 Ss. 200-208 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

F1 201 Basis of assessment at commencement. U.K.

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Textual Amendments

F1 Ss. 200-208 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

F1 202 Change of basis period. U.K.

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Textual Amendments

F1 Ss. 200-208 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

F1 203 Conditions for such a change. U.K.

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Textual Amendments

F1 Ss. 200-208 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

F1 204 Basis of assessment on discontinuance. U.K.

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Textual Amendments

F1 Ss. 200-208 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

F1 205 Overlap profits and overlap losses. U.K.

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Textual Amendments

F1 Ss. 200-208 repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)