Part 2Trading income
F1Chapter 15Basis periods
Annotations:
Amendments (Textual)
Overlap profits and losses
204Meaning of “overlap period” and “overlap profit”
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Pt. 2 Ch. 15 omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 8, 61(1)