PART IV PROVISIONS RELATING TO THE SCHEDULE D CHARGE
CHAPTER VI DISCONTINUANCE F16. . .
Valuation of trading stock etc.
100 Valuation of trading stock at discontinuance of trade.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
101 Valuation of work in progress at discontinuance of profession or vocation.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
102 Provisions supplementary to sections 100 and 101.
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Case VI charges on receipts
103 Receipts after discontinuance: earnings basis charge and related charge affecting conventional basis.
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
104 Conventional basis: general charge on receipts after discontinuance F5. . . .
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
105 Allowable deductions.
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
106 Application of charges where rights to payments transferred.
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reliefs
107 Treatment of receipts as earned income.
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
108 Election for carry-back.
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
109 Charge under section 104: relief for individuals born before 6th April 1917.
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17 Relief for post-cessation expenditure
S. 109A and preceding cross-heading inserted (with effect in accordance with s. 90(7) of the amending Act) by Finance Act 1995 (c. 4), s. 90(1)
109A Relief for post-cessation expenditure.
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Supplemental
110 Interpretation etc.
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F18F15 Change of residence
S. 110A and preceding cross-heading inserted (with effect in accordance with s. 124(2) of the amending Act) by Finance Act 1995 (c. 4), s. 124(1)
S. 110A and preceding cross-heading repealed (6.4.2005 with effect in accordance with s. 883(1) of the repealing Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 91, Sch. 3 (with Sch. 2)
110A Change of residence.
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Words in Pt. 4 Ch. 6 heading repealed (with application in accordance with Sch. 27 Pt. 3(6) Note of the repealing Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(6)