Chwilio Deddfwriaeth

Chwiliad Uwch

Income Tax (Trading and Other Income) Act 2005

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

185Election for valuation at cost
This adran has no associated Nodiadau Esboniadol

(1)The person who was carrying on the profession or vocation immediately before the cessation may elect that—

(a)the value of work in progress brought into account in calculating the profits of the period immediately before the cessation is to be the actual cost of the work, and

(b)the amount by which any sums received for the transfer of the work exceed the actual cost of the work is to be treated as a post-cessation receipt (see Chapter 18).

(2)An election under this section must be made on or before the first anniversary of the normal self-assessment filing date for the tax year in which the cessation occurred.

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