This
adran has no associated
Nodiadau Esboniadol
144U.K.In section 444ABD(1A) (transferor's period of account including transfer)—
(a)for “in accordance with Case I of Schedule D”, in the first place where it occurs, substitute “ under section 35 of CTA 2009 (charge on trade profits) ”, and
(b)for “in accordance with Case I of Schedule D”, in the second place where it occurs, substitute “ under section 35 of that Act ”.