- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (03/05/1994)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 1994
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Rhagor o Adnoddau
Changes over time for: Paragraph 1
Version Superseded: 06/04/2005
Alternative versions:
- 03/05/1994- Amendment
- 03/05/1994
Point in time - 06/04/2005- Amendment
Status:
Point in time view as at 03/05/1994.
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Finance Act 1994, Paragraph 1 is up to date with all changes known to be in force on or before 05 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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1(1)Subject to paragraph 3(2) below, this paragraph applies in the case of a trade, profession or vocation set up and commenced before 6th April 1994 and continuing after 5th April 1997.U.K.
(2)The basis period for the year 1996-97 shall be as follows—
(a)where an accounting date falls within the year, the period of twelve months ending with that accounting date; and
(b)in any other case, the period of twelve months ending with 5th April 1997.
(3)Where the basis period for the year 1996-97 is given by paragraph (b) of sub-paragraph (2) above, section 62 of the Taxes Act 1988 shall have effect in relation to the accounting change by virtue of which that paragraph applies as if that change were made in the first year of assessment in which accounts are made up to the new date.
(4)In this paragraph “accounting date” and “the new date” have the same meanings as in section 62 of the Taxes Act 1988.
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