1,Receipts which on the new basis would have been brought into account in calculating the profits of a period of account before the change, so far as they were not so brought into account.,
2,Expenses which on the new basis fall to be brought into account in calculating the profits of a period of account after the change, so far as they were brought into account in calculating the profits of a period of account before the change.,
3,Deductions in respect of opening trading stock or opening work in progress in the first period of account on the new basis, so far as they— are not matched by credits in respect of closing trading stock or closing work in progress in the last period of account before the change, or are calculated on a different basis that if used to calculate those credits would have given a higher figure.,
4,Amounts recognised for accounting purposes in respect of depreciation in the last period of account before the change, so far as they were not the subject of an adjustment for corporation tax purposes, where such an adjustment would be required on the new basis.,

1,Receipts which were brought into account in a period of account before the change, so far as they would not have been so brought into account if the profits had been calculated on the new basis.,
2,Expenses which were not brought into account in calculating the profits of a period of account before the change, so far as they— would have been brought into account for a period of account before the change if the profits had been calculated on the new basis, and would have been brought into account for a period of account after the change if the profits had continued to be calculated on the old basis.,
3,Credits in respect of closing trading stock or closing work in progress in the last period of account before the change, so far as they— are not matched by deductions in respect of opening trading stock or opening work in progress in the first period of account on the new basis, or are calculated on a different basis that if used to calculate those deductions would have given a lower figure.,

section 46,generally accepted accounting practice,
section 47,losses calculated on same basis as profits,
section 48,receipts and expenses,
 section 49A,money's worth,
section 52,apportionment etc of profits and losses to accounting period,

section 53,capital expenditure,
section 54,expenses not wholly and exclusively for trade and unconnected losses,
section 55,bad debts,
sections 56 to 58B,car ... hire,
section 59,patent royalties,

section 61,pre-trading expenses,
. . .,. . .,
section 69,payments for restrictive undertakings,
sections 70 and 71,seconded employees,
section 72,payroll deduction schemes: contributions to agents' expenses,
sections 73 to 75,counselling and retraining expenses,
sections 76 to 81,redundancy payments etc,
sections 82 to 86,contributions to local enterprise organisations or urban regeneration companies,
 sections 86A and 86B,contributions to flood and coastal erosion risk management projects,
sections 87 and 88,scientific research,
sections 89 and 90,expenses connected with patents, designs and trade marks,
section 91,payments to Export Credits Guarantee Department,
section 92,levies under FISMA 2000,
section 92A,deductions in relation to salaried members of limited liability partnerships ,

section 93,capital receipts,
section 94,debts incurred and later released,
section 101,distribution of assets of mutual concerns,
section 102,industrial development grants,
section 103,sums recovered under insurance policies etc,
section 104,repayments under FISMA 2000,

section 108,receipt of benefits by donor or connected person,

section 131,incidental costs of issuing qualifying shares (building societies),
section 133,annual payments paid by a credit union,

sections 172 to 175,unremittable amounts,

Penalty under any of sections 60 to 70 of VATA 1994,Value added tax,
 Interest under section 101 of FA 2009 in respect of an amount of value added tax ,,
Penalty under any of sections 8 to 11 of FA 1994,Excise duties,
Penalty under any of paragraphs 12 to 19 of Schedule 7 to FA 1994,Insurance premium tax,
Interest under paragraph 21 of that Schedule,,
Penalty under any provision of Part 5 of Schedule 5 to FA 1996,Landfill tax,
Interest under paragraph 26 or 27 of that Schedule,,
Penalty under any provision of Schedule 6 to FA 2000,Climate change levy,
Interest under any of paragraphs 70, 81 to 85 and 109 of that Schedule,,
Penalty under any provision of Part 2 of FA 2001,Aggregates levy,
Interest under any of paragraphs 5 to 9 of Schedule 5 to, paragraph 6 of Schedule 8 to and paragraph 5 of Schedule 10 to FA 2001,,
Penalty under section 25 or 26 of FA 2003, Customs duties ,
Penalty under any provision of Part 4 of FA 2003,Stamp duty land tax,
Interest under any provision of that Part,,
 Interest under section 101 of FA 2009 in connection with sums required to be deducted under section 61 of FA 2004 (construction industry),,
 Penalty under Schedule 24 to FA 2007,Various taxes and excise duties,
 Penalty under Schedule 41 to FA 2008,Various taxes and excise duties,
 Penalty under Schedule 16 to F( No. 2)A 2017,Various taxes,