- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2006)
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Finance Act 2006
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2006 c. 25
- SCHEDULE 15
- Part 1
- Effect of cessation of...
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Changes over time for: Cross Heading: Effect of cessation of business
No versions valid at: 06/04/2006
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- 19/07/2006- Amendment
- 06/04/2006
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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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