SCHEDULES
SCHEDULE 1Abolition of basis periods
PART 2Other amendments of ITTOIA 2005
21Part 6A (income charged under ITTOIA 2005: trading and property allowances)
1
Section 783AI (partial relief: alternative calculation of trade profits) is amended as follows.
2
In subsection (2), omit Step 3.
3
Omit subsection (4).