SCHEDULES
SCHEDULE 22Computation of profits: adjustment on change of basis
Part 1Introduction
1General scheme
1
Where there is a change of basis within section 64, one or more adjustments shall be made in accordance with this Schedule.
2
Any such adjustment shall be calculated and given effect in accordance with the provisions of Part 2 of this Schedule (general rules), subject to the provisions of Part 3 of this Schedule (special rules for certain cases).
3
Part 4 of this Schedule contains supplementary provisions and Part 5 provides for commencement.