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Income Tax (Trading and Other Income) Act 2005

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Changes over time for: Cross Heading: Adjustment on change of basis

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Point in time view as at 07/04/2005.

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There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Cross Heading: Adjustment on change of basis. Help about Changes to Legislation

Adjustment on change of basisU.K.

76(1)Chapter 7 of Part 3 applies to a change of basis taking effect for a period of account which ends on or after 6th April 2005.U.K.

(2)For this purpose the period of account for which a change of basis takes effect is the first period of account for which the new basis is adopted.

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