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Income Tax Act 2007

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Changes over time for: Section 112

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Point in time view as at 01/04/2008.

Changes to legislation:

There are currently no known outstanding effects for the Income Tax Act 2007, Section 112. Help about Changes to Legislation

112[F1Meaning of “early tax year”]U.K.
This section has no associated Explanatory Notes

F2(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)In this Chapter “early tax year” means, in relation to an individual carrying on a trade—

(a)the tax year in which the individual first started to carry on the trade, or

(b)one of the next 3 tax years.

Textual Amendments

F1S. 112 heading substituted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 13(b), 21

F2S. 112(1)-(5) repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 4 paras. 13(a), 21, Sch. 27 Pt. 2(1)

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