Finance Act 2002 (c. 23)

SCHEDULES

SCHEDULE 22 U.K. Computation of profits: adjustment on change of basis

Part 4 U.K. Supplementary provisions

Interpretation U.K.

[F1 15 In this Schedule “adjustment charge” means a charge under Part 2 of this Schedule.]

Textual Amendments

F1 Sch. 22 para. 15 substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 578(9) (with Sch. 2)