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Finance Act 2006

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Changes over time for: Cross Heading: Effect of cessation of business

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No versions valid at: 06/04/2006

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Point in time view as at 06/04/2006. This version of this cross heading contains provisions that are not valid for this point in time. Help about Status

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There are currently no known outstanding effects for the Finance Act 2006, Cross Heading: Effect of cessation of business. Help about Changes to Legislation

Yn ddilys o 19/07/2006

Effect of cessation of businessU.K.

3U.K.If before the whole of the adjustment income has been charged to tax the person permanently ceases to carry on the business in question, paragraph 2 continues to apply but with the omission of the alternative limit in sub-paragraph (2)(b) and (3)(c) referring to the profits of the business.

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