- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax (Trading and Other Income) Act 2005
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
202Final tax year
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Nodiadau Esboniadol
(1)The basis period for the tax year in which a person permanently ceases to carry on a trade—
(a)begins immediately after the end of the basis period for the previous tax year, and
(b)ends with the date on which the person permanently ceases to carry on the trade.
(2)But if a person starts and permanently ceases to carry on a trade in the same tax year, the basis period—
(a)begins with the date on which the person starts to carry on the trade, and
(b)ends with the date on which the person permanently ceases to carry on the trade.
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